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1998 (6) TMI 574 - KERALA HIGH COURTExtract: .......n of the Supreme Court in Mineral & Metal Trading Corpn.’s case (supra) applies in this case and the assessees are not entitled to the benefit of section 80HHC as the real exporters are the export houses. Therefore, we answer the questions referred to this Court in the negative, that is, against the assessees and in favour of the revenue.
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