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2001 (10) TMI 266 - AT - Income TaxExtract: ....... received by the assessee, is also includible in the profits of the assessee s export business, qualifying for exemption under section 10B of the Act. I accordingly set aside the orders of the Revenue authorities, and direct the Assessing Officer to allow exemption on this amount of Rs.9,674 as well. 23. In the result, assessee s appeal is allowed.
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