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    <description>For deduction under section 80HHC, the substantial question was whether turnover of all independent businesses had to be clubbed or only export business turnover considered. The Gujarat HC admitted the appeal for consideration on that question of law and directed it to be heard with a connected appeal. No final adjudication was made on the deduction issue.</description>
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      <description>For deduction under section 80HHC, the substantial question was whether turnover of all independent businesses had to be clubbed or only export business turnover considered. The Gujarat HC admitted the appeal for consideration on that question of law and directed it to be heard with a connected appeal. No final adjudication was made on the deduction issue.</description>
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