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2006 (5) TMI 421 - AT - Income TaxExtract: .......hold that the Assessing Officer rightly worked out the profits derived from the export under clause (a) of sub-section (3) of section 80HHC of the Income-tax Act, 1961. We, therefore, reverse the order of the CIT(A) on this issue and restore that of the Assessing Officer. 10. In the result, the appeal is treated as allowed for statistical purposes.
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