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2011 (6) TMI 830 - HC - Income TaxExtract: .......receipts of Century Yarn Division, as EOU, on account of freight rebate on export bills, power subsidy, packaging charges received, staff house rent, workers house rent, cotton sale, bardana sale, store bardana sale and recovery of earlier years export bills have direct nexus with export business and therefore eligible for deduction u/s 10B.”
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