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2004 (5) TMI 248 - AT - Income TaxExtract: .......er. In the absence of any export, no computation can be made under the proviso according to the formula laid down therein. 14. In view of the above discussion, I agree with the conclusion arrived by the JM to the effect that assessee is not entitled to deduction under section 80HHC. The matter would now go to the regular Bench for necessary orders.
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