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2003 (7) TMI 25 - HC - Income TaxSpecial deduction – export - Held that Tribunal was right in law in holding that remittances received by the assessee in convertible foreign exchange from abroad as advertisement charges were not on account of sale proceeds of any goods which are exported out of India and hence would not be export turnover under Explanation (B) to section – Held that Tribunal was right in directing the Assessing Officer to withdraw the benefit of section 80HHC on the amount received against advertisements from abroad
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