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1989 (5) TMI 78 - ITAT AHMEDABAD-BExtract: .......ion of sale outside India. Ultimately the purpose is to bring more and more foreign currency by exporting goods from India. Considering the facts and circumstances of the case we accept the claim of the assessee and direct the ITO to allow weighted deduction to the assessee on the amounts Rs. 42,594. 15. In the result, the appeal is partly allowed.
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