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value of increased export "value of increased export" means the difference of the Free-On-Board (FOB) value of products exported in the basis period and that of the immediately preceding basis period.
PU(A) 128/1999 - Income Tax (Allowance For Increased Exports) Rules 1999
2. Interpretation. |
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value of increased export "value of increased export" means the difference between the free on board value of export sales for a product in a basis period and that of the immediately preceding basis period, where the duration of each basis period is twelve months;
PU(A) 044/2011 - INCOME TAX (EXEMPTION) ORDER 2011
2. Interpretation |