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<h1>Delhi High Court grants tax deduction under section 80K, referencing earlier section 80I case.</h1> The High Court of Delhi ruled in favor of the assessee-company, allowing deduction under section 80K of the Income-tax Act. The decision was based on a ... Special Deduction The High Court of Delhi ruled in favor of the assessee-company, allowing deduction under section 80K of the Income-tax Act. The decision was based on a previous case involving section 80I entitlement. The reference was disposed of accordingly.