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2002 (11) TMI 59 - DELHI HIGH COURTQuestion of law - "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was not entitled to relief under section 80HHC in respect of realised bad debts pertaining to exports ?" - we are of the view that the order of the Income-tax Appellate Tribunal does involve a substantial question of law.
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