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1979 (9) TMI 104 - AT - Income TaxExtract: ....... claim of refund at a later stage in respect of goods exported out of India or sold out of State and the assessee was entitled to claim deduction in respect of his liability under the mercantile system of accounting. 14. We, therefore, allow the appeal and delete the addition of Rs. 75,900 made by the ITO and confirmed by the learned CIT (Appeals).
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