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    <description>The High Court dismissed the revenue&#039;s appeal against the ITAT order, finding certain questions of law raised were not substantial based on previous rulings. The Court upheld the treatment of scrap sales for deduction under Section 80HHC, citing a precedent favoring the assessee. Issues regarding interunit sales and Section 80HHC applicability were deemed insubstantial, leading to the appeal&#039;s dismissal in part.</description>
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