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    <title>2011 (4) TMI 846 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka upheld the decisions of the Tribunal and the appellate authority, ruling in favor of the assessee against the revenue. The Court determined that job work receipts, directly linked to the manufacturing and export operations of the assessee, were eligible for inclusion in the total turnover for claiming benefits under section 80HHC. The Court emphasized the direct nexus between job work receipts and the manufacturing/export activities, dismissing the revenue&#039;s appeal.</description>
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      <description>The High Court of Karnataka upheld the decisions of the Tribunal and the appellate authority, ruling in favor of the assessee against the revenue. The Court determined that job work receipts, directly linked to the manufacturing and export operations of the assessee, were eligible for inclusion in the total turnover for claiming benefits under section 80HHC. The Court emphasized the direct nexus between job work receipts and the manufacturing/export activities, dismissing the revenue&#039;s appeal.</description>
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