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2004 (12) TMI 628 - AT - Income TaxExtract: .......nnot be said to have been derived from export business. This view is supported by the judgment of the Hon rsquo ble Supreme Court in Pandian Chemicals Ltd. v. CIT 2003 262 ITR 278 . In view of the above, we are in complete agreement with the order of the CIT(A), the same is upheld. 12. As a result, all the six appeals of the assessee are dismissed.
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