2015 (8) TMI 55

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.... : Honourable Mr. Justice A. J. Desai) 1. While admitting Tax Appeal on 28.09.2011, the following substantial question of law was framed. "(i) Whether on the facts and circumstances of the case and in law was Appellate Tribunal right in holding that the Gains out of cancellation of contracts Rs. 25,91,106/- were income from export business and eligible for deduction u/s. 80HHC despite the fa....