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1993 (3) TMI 180 - AT - Income TaxExtract: ....... deduction under section 80HHC in principle. In the second round of the proceedings, we hold that, the exports made by the assessee having resulted in a loss, the deduction admissible to the assessee under section 80HHC is nil. 21. In view of the foregoing, therefore, we decline to interfere in the matter. 22. In the result, the appeal is dismissed
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