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1999 (3) TMI 4 - SC - Income TaxWhether the Tribunal was right in holding that, having regard to the notification u/s 104(3), the assessee was not liable to pay additional tax u/s 104 and the amounts realised by the assessee from the transfer of its import licences constituted sale proceeds derived by it from its export within the meaning of the Notification S.O. No. 3210, dated August 8, 1969, and, therefore, the assessee would be entitled to enjoy the exemption from the operation of the provisions of section 104 - Held, no
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