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2003 (2) TMI 423 - AT - Income TaxExtract: .......e same should be computed by taking the profits as per section 80HHC(3) at nil plus 90 of export incentive, subject to the condition that deduction will not exceed profits from business so far as claim of deduction under section 80HHC is concerned. 4. Rest of the grounds stand rejected as not pressed. 5. In the result, both the appeals are allowed.
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