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    <title>2010 (11) TMI 775 - Punjab and Haryana High Court</title>
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    <description>The court dismissed the appeal challenging the rectification order under section 154 of the Income-tax Act. It upheld the rectification made by the Assessing Officer regarding the deduction under section 80-I, finding it justified based on established legal interpretations from previous judgments. The court emphasized that the issue was not debatable at the time of rectification, as the legal position had been clarified in earlier cases.</description>
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      <description>The court dismissed the appeal challenging the rectification order under section 154 of the Income-tax Act. It upheld the rectification made by the Assessing Officer regarding the deduction under section 80-I, finding it justified based on established legal interpretations from previous judgments. The court emphasized that the issue was not debatable at the time of rectification, as the legal position had been clarified in earlier cases.</description>
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