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2002 (10) TMI 803 - HC - Income TaxExtract: .......on in CIT v. Jameel Leathers & Uppers 2000 246 ITR 97 (Mad.). Following the said decision, we hold that excise duty incentive does not qualify for deduction under section 80HH of the Act and accordingly the second question is answered in the negative in favour of the Revenue and against the assessee. However, there will be no order as to costs.
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