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1997 (10) TMI 95 - AT - Income TaxExtract: ....... we reverse the order of the CIT(Appeals) and restore the order of the Assessing Officer to the effect that the assessee is not entitled to the relief under section 80HHC in the absence of any profit derived from the export of specified goods or merchandise included in the gross total income. 8. In the result, this appeal by the Revenue is allowed.
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