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    <title>2018 (2) TMI 305 - KERALA HIGH COURT</title>
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    <description>The High Court held that assessees are eligible for deduction under Section 80HHC despite losses in export business. The judgment emphasized the formula for computing export profits and supported the Tribunal&#039;s reliance on previous judgments. The decision favored the respondents, rejecting the Revenue&#039;s appeals.</description>
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      <description>The High Court held that assessees are eligible for deduction under Section 80HHC despite losses in export business. The judgment emphasized the formula for computing export profits and supported the Tribunal&#039;s reliance on previous judgments. The decision favored the respondents, rejecting the Revenue&#039;s appeals.</description>
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