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2006 (9) TMI 487 - HC - Income TaxInterpretation of statute - Export incentives Duty Drawback/DEPB - Deduction claimed u/s 80-IB in respect of DEPB - HELD THAT:- We are of the view that for the reasoning adopted by the Hon'ble Supreme Court in Sterling Foods [1999 (4) TMI 1 - SUPREME COURT], income of the assessee from duty drawback cannot be held to be income "derived from" specified business. We are of the view that the matter being covered by the judgment of Hon'ble Supreme Court in Sterling Foods (supra), no substantial question of law arises in the appeal. Thus, the appeal is dismissed.
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