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    <description>The High Court remanded the case to the Assessing Officer for fresh consideration in light of a Supreme Court decision regarding the interpretation of Section 80HHC. The Court ruled against the assessee on the eligibility of the DEPB claim under Section 80IB, citing precedent. The appeal was disposed of accordingly, with the decision favoring the revenue on the DEPB claim issue.</description>
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      <description>The High Court remanded the case to the Assessing Officer for fresh consideration in light of a Supreme Court decision regarding the interpretation of Section 80HHC. The Court ruled against the assessee on the eligibility of the DEPB claim under Section 80IB, citing precedent. The appeal was disposed of accordingly, with the decision favoring the revenue on the DEPB claim issue.</description>
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