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2001 (6) TMI 181 - AT - Income TaxExtract: .......at the deduction shall be allowed only in the year in which the assessee has sold the goods or merchandise to the export house or trading house as a certificate in the prescribed form has been produced. Thus, the issue is held in favour of the assessee. 10. In the results, we uphold the order of the Ld. CIT(A) and dismiss the appeal of the revenue.
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