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2005 (12) TMI 71 - HC - Income TaxDeduction u/s 80HHC – proof of exports - onus to prove that an export had indeed taken place during the year under consideration lay upon the appellant assessee - held that mere purchase/sale invoice coupled with foreign remittance was not enough to prove actual export - deduction under section 80HHC was allowable only if actual export of merchandise was proved. That requirement having failed in the present case, there was no escape from the conclusion that the deduction could not be granted.
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