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    <title>1986 (12) TMI 97 - ITAT JAIPUR</title>
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    <description>The Appellate Tribunal ITAT Jaipur dismissed the appeal regarding deduction under section 80HHC of the Income-tax Act, 1961 for supplies to ONGC and Oil India Ltd. The Tribunal held that the supplies did not qualify as exports out of India as mandated by the law, and therefore, were not eligible for the deduction.</description>
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      <pubDate>Tue, 02 Dec 1986 00:00:00 +0530</pubDate>
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