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2014 (11) TMI 811 - HC - Income TaxAdmission of appeal – Five questions of law formulated which can be termed as substantial question or not – Held that:- The matters in appeal is already decided in favour of assessee by the Tribunal – the only question which can be termed as substantial question is whether the Tribunal erred in law in directing to allow deduction u/s80HHC on labour charges, since in assessee's case there was no direct nexus between labour charges receipt and export business of the assessee which can be termed as substantial question - Decided partly in favour of revenue.
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