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2007 (7) TMI 287 - PUNJAB AND HARYANA HIGH COURTClaim for deduction at the rate of 5 % of incremental turnover u/s 80HHC - AO disallowed claim on ground that in the immediately preceding year the assessee-company was only a partner in the firm and had not exported any goods out of India and therefore there was no incremental turnover in the year under consideration - Tribunal was not right in law in reversing the order of AO by holding that the assessee was an exporter for claiming deduction u/s 80HHC(1)(b) at 5 per cent. of incremental turnover
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