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    <title>1989 (7) TMI 167 - ITAT DELHI-C</title>
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    <description>The Tribunal allowed the appeal, setting aside the CIT&#039;s order and restoring the assessment made by the IAC(A). It clarified that Section 80AB cannot govern the deduction under Section 80HHC due to their incompatibility. The Tribunal emphasized the accurate determination of export profit before allowing the deduction under Section 80HHC to comply with statutory provisions.</description>
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      <title>1989 (7) TMI 167 - ITAT DELHI-C</title>
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      <description>The Tribunal allowed the appeal, setting aside the CIT&#039;s order and restoring the assessment made by the IAC(A). It clarified that Section 80AB cannot govern the deduction under Section 80HHC due to their incompatibility. The Tribunal emphasized the accurate determination of export profit before allowing the deduction under Section 80HHC to comply with statutory provisions.</description>
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