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2000 (8) TMI 75 - HC - Income TaxExtract: .......ion 80HHC shows that the business profits in the above formula did not include receipts by way of brokerage, commission, interest, rent or any other receipt of a similar nature as they do not have any nexus with the sale proceeds from export activities. In view of the said judgment, this appeal is allowed with no order as to costs. C. C. expedited.
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