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2002 (1) TMI 263 - AT - Income TaxExtract: .......ld be computed with reference to the export turnover made by the export house and to the extent money has been brought in or received into India by the export house. In view of this specific proviso, we do not find any merit in the appeal of the Revenue and, therefore, the same stands dismissed. 8. In the result, appeal of the Revenue is dismissed.
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