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    <title>2013 (2) TMI 597 - ITAT CHANDIGARH</title>
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    <description>The appeal was partly allowed for statistical purposes. The Tribunal dismissed the appellant&#039;s grounds regarding the rejection of the deduction claim under section 80HHC on DEPB value and upheld the CIT(A)&#039;s reliance on the Bombay High Court&#039;s judgment. However, the issue of charging interest under section 234D was remanded to the Assessing Officer for fresh adjudication.</description>
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      <description>The appeal was partly allowed for statistical purposes. The Tribunal dismissed the appellant&#039;s grounds regarding the rejection of the deduction claim under section 80HHC on DEPB value and upheld the CIT(A)&#039;s reliance on the Bombay High Court&#039;s judgment. However, the issue of charging interest under section 234D was remanded to the Assessing Officer for fresh adjudication.</description>
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