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    <description>The appeal under Section 260-A of the Income Tax Act challenging the ITAT&#039;s order on deduction u/s 80HHC on the face value of DEPB was disposed of in favor of the revenue. The Court upheld previous orders favoring the revenue and found the matter covered by established precedents. The appeal was concluded without issuing notice to the respondent, granting them liberty to approach the Court if aggrieved. The decision maintained consistency with legal principles and settled the matter based on earlier judgments.</description>
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      <description>The appeal under Section 260-A of the Income Tax Act challenging the ITAT&#039;s order on deduction u/s 80HHC on the face value of DEPB was disposed of in favor of the revenue. The Court upheld previous orders favoring the revenue and found the matter covered by established precedents. The appeal was concluded without issuing notice to the respondent, granting them liberty to approach the Court if aggrieved. The decision maintained consistency with legal principles and settled the matter based on earlier judgments.</description>
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