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1984 (11) TMI 109 - ITAT BOMBAY-EExtract: ........ Considering the facts in this case, the services mentioned in clauses (b), (c) and (d) are covered by the above definitions. Therefore, 75 per cent of the export commission of Rs. 11,87,638 is taxable under sections 9(1)(vi) and 9(1)(vii). 6. In the result, the appeal of the assessee is dismissed while the appeal of the revenue is partly allowed.
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