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2006 (2) TMI 81 - HC - Income TaxBenefit of section 80RRA - section 80RRA is attracted only when a person claiming the deduction has received remuneration in foreign currency. Convertible foreign exchange can in no situation be received by an assessee who is working only in India - There is no allegation in the writ petition that the petitioner received remuneration in foreign currency. Hence, section 80RRA of the Act has no application. For the reason given above, there is no force in this petition. The petition is dismissed
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