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2004 (7) TMI 599 - AT - Income TaxExtract: .......o profit of Rs. 36,230, the profit of eligible business is to be computed as per Explanation to section 80HHE. Since such sum is forming part of profits of business as computed under the head lsquo Profits and gains of business rsquo , the same is not to be excluded from the profits of eligible business. In the result, the appeal is partly allowed.
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