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2018 (1) TMI 1304 - HC - Income TaxEligibility for deduction u/s 10A - income directly related to the export business of the assessee - Held that:- The assessee was liable to receive the benefit of deduction under Section 10A of the Income Tax Act. The Tribunal has recorded clear findings that no part of the income was used in the local area and that the jewellery made from the wastage was also exported ultimately. Such being the facts and circumstances of the case, we are of the view that the Tribunal has committed no error in granting the benefit of exemption under Section 10A of the Act to the assessee. We uphold the order of the Tribunal.
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