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2003 (7) TMI 24 - HC - Income Tax"1. Whether, Tribunal was justified in upholding the order of the lower authorities restricting the claim under section 80HHC to a sum of Rs. 13,54,636? - 2. Whether there were materials for the Tribunal to hold that the computation under section 80HHC(3)(b) was relevant and not section 80HHC(3)(a) in the applicant's case?" - If the assessee is engaged in the business of local sale of goods in addition to the export sales clause (b) of sub-section (3) of section 80HHC is attracted - We answer the questions referred in the affirmative, i.e., in favour of the Revenue and against the assessee.
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