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    <title>2001 (1) TMI 211 - ITAT BOMBAY-E</title>
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    <description>The Tribunal upheld the exclusion of interest income, commission, and rent from export profits for deduction under s. 80HHC, emphasizing the need for a direct nexus to export activities. It referred to previous judgments and directed a re-computation based on this principle. The Tribunal remanded the issue of inadequate household expenses for further verification. The appeals were partly allowed for statistical purposes, addressing various aspects of deduction computation under s. 80HHC and income source treatment.</description>
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      <description>The Tribunal upheld the exclusion of interest income, commission, and rent from export profits for deduction under s. 80HHC, emphasizing the need for a direct nexus to export activities. It referred to previous judgments and directed a re-computation based on this principle. The Tribunal remanded the issue of inadequate household expenses for further verification. The appeals were partly allowed for statistical purposes, addressing various aspects of deduction computation under s. 80HHC and income source treatment.</description>
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