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    <title>2010 (2) TMI 834 - ITAT, Mumbai</title>
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    <description>The ITAT, Mumbai, dismissed the appeals by the assessee as academic exercises after accepting the main contention under section 10A, leading to the denial of the alternative claim under section 80HHE. The dismissal was based on the impossibility of claiming double deduction and the merits of the assessee&#039;s eligibility for deduction under section 80HHE. The assessee was granted the liberty to seek legal remedies to revive the dismissed appeals if permissible under the law.</description>
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      <description>The ITAT, Mumbai, dismissed the appeals by the assessee as academic exercises after accepting the main contention under section 10A, leading to the denial of the alternative claim under section 80HHE. The dismissal was based on the impossibility of claiming double deduction and the merits of the assessee&#039;s eligibility for deduction under section 80HHE. The assessee was granted the liberty to seek legal remedies to revive the dismissed appeals if permissible under the law.</description>
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