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1995 (3) TMI 144 - ITAT COCHINExtract: .......ssessee is found eligible to have section 80HHC benefit in respect of some of its exports or all of its exports, the amount of deduction must be computed on the basis of the profits as defined in sub-section (3) of section 80HHC. Thus, the revenue s appeals for the assessment years 1985-86 and 1986-87 are treated as allowed for statistical purposes
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