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Duty Drawback and DEPB Benefits Excluded from Net Profits for Tax Deductions u/ss 80I, 80-IA, and 80-IB.

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....Deduction under Section 80IB - Duty drawback receipt/DEPB benefits do not form part of the net profits of eligible industrial undertaking for the purposes of Sections 80I/80-IA/80-IB of the 1961 Act. - HC....

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