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2003 (3) TMI 24 - HC - Income Tax"(1) Whether, on an interpretation of the relevant provisions, the Tribunal is right in law in holding on principle that the assessee is entitled to deduction u/s 80HHC? - (2) Whether, Tribunal is right in law and fact in holding that the business income of the assessee as computed by the Assessing Officer in a sum of Rs. 96,49,307 which entered the total income of the assessee amounting to Rs. 1,04,40,020 should be deemed to include the income by way of exports in an extent of a sum computed in accordance with clause (b) of sub-section (3) of section 80HHC?" - We answer the two questions referred by the Tribunal, in the affirmative, that is, in favour of the assessee and against the Revenue
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