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2008 (8) TMI 780 - AT - Income TaxExtract: .......der of the Commissioner of Income-tax (Appeals) confirming the stand of the Assessing Officer in reducing the entire direct and indirect costs in order to arrive at the export profits in clause (b) of section 80HHC(3) of the Act. In the result, the appeal filed by the assessee is dismissed. The order pronounced in the open court on August 14, 2008.
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