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2002 (1) TMI 1294 - AT - Income TaxExtract: .......s not amount to export. We are of the view that the assessee's activity amount to export and the goods having been supplied involving clearance at custom stations as defined in Customs Act, 1962, is export within the meaning of s. 80HHC and is entitled for benefit of deduction under s. 80HHC. 9. In the result, appeal of the assessee is allowed.
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