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    <description>The Tribunal allowed the appeals of the Revenue, holding that the assessee was not eligible for the deduction under Section 80HH of the Income-tax Act, 1961. The Tribunal set aside the orders of the CIT(Appeals) and dismissed the appeals of the assessee as infructuous, directing reconsideration of the issues in line with the High Court&#039;s directions.</description>
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      <description>The Tribunal allowed the appeals of the Revenue, holding that the assessee was not eligible for the deduction under Section 80HH of the Income-tax Act, 1961. The Tribunal set aside the orders of the CIT(Appeals) and dismissed the appeals of the assessee as infructuous, directing reconsideration of the issues in line with the High Court&#039;s directions.</description>
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