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2013 (1) TMI 139 - KERALA HIGH COURTDeduction u/s 80HHC - Assessment years 1990-91 and 1992-93 - Whether income from godown rent to be treated as export profit for computing the relief u/s 80HHC - Held that:- The assessee's claim relates to the use of its godown by other exporters for storing goods till despatch. This cannot at all be termed to be a profit derived by the assessee from the export of such goods or merchandise coming within Section 80HHC. In favour of revenue
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