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1991 (12) TMI 81 - AT - Income TaxExtract: .......-convertible foreign exchange is received, it can still be allowed for deduction under section 80HHC. In absence of the same, we are of the opinion that the learned CIT was correct in holding that in such cases deduction under section 80HHC cannot be allowed. We, therefore, decide the issue accordingly. 14. As a result, the appeal is partly allowed
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