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2006 (11) TMI 161 - HC - Income TaxExtract: .......receipt of amounts for duty draw back and cash compensatory support during the accounting year, does not entitle the assessee for deduction under section 80HHC of the Act, as the assessee had not made any export during the accounting year. Under these circumstances, we answer the question in favour of the Revenue and against the assessee. No costs.
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