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    <description>The tribunal ruled in favor of the assessee regarding the reimbursement of freight charges, considering it as part of the export business income. However, the tribunal ruled against the assessee on the DEPB receipt issue, excluding it from the eligible profits for deduction under section 10B. The Revenue&#039;s appeal was partly allowed.</description>
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      <description>The tribunal ruled in favor of the assessee regarding the reimbursement of freight charges, considering it as part of the export business income. However, the tribunal ruled against the assessee on the DEPB receipt issue, excluding it from the eligible profits for deduction under section 10B. The Revenue&#039;s appeal was partly allowed.</description>
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