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1999 (6) TMI 60 - AT - Income TaxExtract: .......eduction under section 80HHC is to be allowed only to the extent of the income from export business included in the gross total income. Since no income from export business is included in the gross total income of the assessee, the assessee is not entitled to deduction under section 80HHC. 10. In the result, the appeal of the assessee is dismissed.
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