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2010 (8) TMI 101 - PUNJAB AND HARYANA HIGH COURTDeduction u/s 80HHC- The AO allowed benefit of Section 80HHC of the Act in respect of export income on the sale of DEPB. Commissioner revised the order under Section 263 of the Act stating that conditions prescribed under Clause (a) and (b) of the third Proviso to Section 80HHC of the Act having not been met, the benefit thereof could not be given. Court confirmed the commissioner's action.
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