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2013 (7) TMI 233 - SC - Income TaxDeduction u/s 80HHC - Held that:- where the export turnover of an assessee exceeds Rs.10 crores, he does not get the benefit of addition of ninety per cent of export incentive under clause (iiid) of Section 28 to his export profits, but he gets a higher figure of profits of the business, which ultimately results in computation of a bigger export profit - Following the decision of Topman Exports Vs. Commissioner of Income-Tax1 [2012 (2) TMI 100 - SUPREME COURT OF INDIA] - Decided in favour of Assessee.
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