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2001 (3) TMI 251 - AT - Income TaxExtract: .......nuineness of the service and the fact that the assessee was receiving income in convertible Foreign Exchange, no doubt has been raised by the Revenue. Considering the above, we are of the view that the provision of section 80-0 of the Act has to be applied for the nature of services rendered by the assessee. 6. In the result, the appeal is allowed.
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