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    <title>2002 (3) TMI 602 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, overturning the ld. CIT(A)&#039;s decision and directing the Assessing Officer to allow the claim for deduction under section 80-I for the assessee. The Tribunal emphasized the distinction between soap and synthetic detergents based on legislative intent and previous decisions, aligning with the decision in the previous assessment year where the deduction was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=103363</link>
      <description>The Tribunal allowed the appeal, overturning the ld. CIT(A)&#039;s decision and directing the Assessing Officer to allow the claim for deduction under section 80-I for the assessee. The Tribunal emphasized the distinction between soap and synthetic detergents based on legislative intent and previous decisions, aligning with the decision in the previous assessment year where the deduction was allowed.</description>
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