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1997 (8) TMI 96 - AT - Income TaxExtract: .......der cl. (b) of sub-s. (3) of s. 80HHC rather the Clit Export business being exclusively for export of pharmaceutical machinery income derived therefrom has rightly been claimed as deduction under cl. (a) of sub-s. (3) of s. 80HHC and the claim being fully justified is directed to be allowed. 7. In the result the assessee s appeal is partly allowed.
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