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Income Tax - Case Law - THE COMMISSIONER OF INCOME TAX BANGALORE VERSUS M s NOVELL SOFTWARE DEVELOPMENT INDIA PVT LTD 2013 7 TMI 120 KARNATAKA HIGH COURT

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Deduction u s 80HHE Exclusion 90 of gains on foreign exchange fluctuations from the business profits Held that amount which is sought to be attributed as gain from fluctuation of foreign exchange no doubt might have been.......... Income Tax - Case Law

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