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1988 (3) TMI 108 - ITAT DELHI-AExtract: .......to be not taxable (Majority view) Ground No.3. (6) Draw-back of Duty is held to be taxable (Unanimous view) (Ground No. 4) (7) Import Entitlement is held to be taxable (Unanimous view) (Ground No. 5) (8) The assessee fails in respect of its claim of exemption with regard to Rs.7,35,191 which arose out of difference in exchange rate (Unanimous view)
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