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<h1>Court allows deduction under section 80HHC for excise duty paid</h1> <h3>Commissioner Of Income Tax - III Versus M/s Alpanil Industries </h3> The Gujarat HC allowed the Tax Appeal, holding that the assessee was entitled to claim deduction under section 80HHC of the Income Tax Act on the entire ... - The Gujarat High Court admitted a Tax Appeal to consider two substantial questions of law related to excise duty MODVAT and computation of deduction u/s.80HHC.