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1993 (12) TMI 86 - AT - Income TaxExtract: ....... - the Dictionary meaning, the meaning accorded to the relevant word by other statutes and the Constitution of India and/or interpretation by the Apex Court, the Computer Software exported by the assessee unmistakably fell within the purview of section 80HHC entitling them to the deduction specified therein. 35. In the result the appeal is allowed.
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