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2001 (10) TMI 259 - AT - Income TaxExtract: .......o need of further deduction, as the formula takes care of the exclusion of non-export profits from the quantum of profit eligible for deduction. 25. In the facts and circumstances of the case, we are of the view that the CIT(Appeals) was justified in accepting the claim of the assessee. Therefore his order is confirmed, and the appeal is dismissed.
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