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    <title>2005 (10) TMI 423 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, granting relief on the issues of exemption under section 10A and deduction under section 80HHC. The Tribunal upheld the CIT(A)&#039;s direction on the disallowance under section 43B. An additional ground raised by the assessee for an alternative deduction under section 80HHC was not addressed as the main issues were decided in favor of the assessee.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, granting relief on the issues of exemption under section 10A and deduction under section 80HHC. The Tribunal upheld the CIT(A)&#039;s direction on the disallowance under section 43B. An additional ground raised by the assessee for an alternative deduction under section 80HHC was not addressed as the main issues were decided in favor of the assessee.</description>
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