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2005 (8) TMI 704 - HC - Income TaxExtract: .......CIT (Appeals) and the Tribunal have, in that view, correctly followed the decision in Sudarshan Chemicals Industries Ltd.'s case (supra) and granted deduction under Section 80HHC after excluding from the turnover, the component of sales tax and excise duly paid by the assessee. No substantial question of law arises for consideration. Dismissed.
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