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2003 (8) TMI 462 - AT - Income TaxExtract: .......e of Rs. 1,10,583 as export incentive for calculating deduction under section 80HHC. Having heard both the sides, we send back this issue to the file of the Assessing Officer to decide the same in accordance with law afresh after verifying the same. 32. In the result, the appeal of the assessee is treated as partly allowed for statistical purposes.
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