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2013 (6) TMI 162 - HC - Income TaxDeduction u/s 80HHC - as amount of Rs.14,00,817/- towards receipt from interest was not treated as part of export income and the same was decided against the assessee. - Held that:- Income Tax Appellate Tribunal was absolutely justified in coming to a conclusion that the said amount cannot be business income. In these circumstances, we find that the judgment passed by the Income Tax Appellate Tribunal is based on factual aspect of the case and needs no interference by this Court.
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