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2004 (4) TMI 272 - AT - Income TaxExtract: .......r a loss, it ultimately goes to increase or reduce the figures of export turnover recorded initially by the assessee in its books of account. In view of this position of law, we uphold the claim of the assessee and direct that the assessee be granted deduction under s. 80HHC of the Act. 5. In the result, the appeal filed by the assessee is allowed.
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