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2011 (1) TMI 968 - PUNJAB AND HARYANA HIGH COURTDeduction u/s 80 HHC - export incentives received by the assessee as a supporting manufacturer in the same manner, as in the case of direct exporter - Held that:- It is not disputed on behalf of the revenue that similar appeal being CIT v. M/s Sheena Inds., Panipat [2009 (11) TMI 64 - PUNJAB AND HARYANA HIGH COURT] has already been dismissed by this Court vide order dated 23.11.2009. Appeal is dismissed.
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