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2002 (3) TMI 9 - HC - Income TaxExport, Special Deduction, Computation Of Profits - "1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the profit derived from export is to be computed for the purpose of the relief under section 80HHC in accordance with clause (a) of sub-section (3) on Assam tea without taking into account the turnover of tea from other estates, provided the business there is exclusively of export of tea? - 2. Whether, on the facts and in the circumstances of the case and on an interpretation of section 80HHC of the Income-tax Act, should not the Tribunal have taken the total turnover of the entire business including the Assam Tea Estate since as regards the tea business is concerned, the business as a whole in respect of all tea estates has to be taken together and is not the direction to the assessing authority accordingly wrong and unwarranted?"
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