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    <title>2002 (1) TMI 1294 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of the assessee, ruling that the appellant&#039;s activities qualified as exports under section 80HHC of the Income Tax Act. The Tribunal emphasized the significance of customs clearance and payment in foreign exchange, determining that the appellant met the criteria for relief under section 80HHC for meals exported to foreign airlines.</description>
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      <description>The Tribunal allowed the appeal of the assessee, ruling that the appellant&#039;s activities qualified as exports under section 80HHC of the Income Tax Act. The Tribunal emphasized the significance of customs clearance and payment in foreign exchange, determining that the appellant met the criteria for relief under section 80HHC for meals exported to foreign airlines.</description>
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