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2004 (4) TMI 259 - ITAT BOMBAY-F
Extract:
.......C. (iii) The export incentives alone are not sufficient to form the basis for deduction under s. 80HHC(1) but shall be eligible only for further increasing the profits derived from the export and computed in the manner laid down in sub-s. (3), in terms of the proviso thereto. 43. The appeal filed by the assessee fails and is consequently dismissed.