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2005 (7) TMI 74 - HC - Income TaxWhether the export premium received by a supporting manufacturer from an Export House would fall under the expression "brokerage, commission charges or any other receipts of similar nature" contemplated under sub-clause (i) of clause (baa) of the Explanation to section 80HHC(4A) - We answer the question in favour of the Revenue and hold that the Tribunal is not justified in allowing the claim of the assessee that export premium cannot be excluded from the business profits under clause (baa) of the Explanation to section 80HHC. We hold that the assessee would be entitled to deduction under section 80HHC only to the extent of disclaimer though no disclaimer certificate has been produced and therefore, the assessee is not entitled to get any deduction
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