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2007 (9) TMI 251 - HC - Income TaxTribunal hold that the case of the assessee was covered u/s 80HHC(3)(a) and not u/s 80HHC(3) (b) and hence special deduction is allowable to assessee – held that assessee business actively of assessee does not consist exclusively of exports outside India of the goods or merchandise and had mixture of export as well as domestic activities and therefore he would be entitled to have deduction as per section 80HHC(3)(b) on a pro rata basis not u/s 80HHC(3)(a)
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