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1996 (1) TMI 178 - ITAT PUNE
Extract:
.......rtible foreign exchange (in the present case in Indian rupees on account of bilateral accounts system with Russia). The assessee was, therefore, not entitled to any deduction under section 80HHC of the Income-tax Act. The learned CIT(A) has thus clearly erred in allowing the assessee s appeal. This appeal by the revenue thus succeeds and is allowed