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    <title>2015 (5) TMI 481 - DELHI HIGH COURT</title>
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    <description>The Court ruled in favor of the assessee against the Revenue, allowing deductions under Section 80HH and 80I without reducing the deduction. The Court also held that 1/7th of the premium amount payable on debenture redemption after seven years is admissible. The decision was supported by legal precedents and interpretations from various High Courts and the Supreme Court. As a result, the appeal was dismissed in favor of the assessee.</description>
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      <title>2015 (5) TMI 481 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=259607</link>
      <description>The Court ruled in favor of the assessee against the Revenue, allowing deductions under Section 80HH and 80I without reducing the deduction. The Court also held that 1/7th of the premium amount payable on debenture redemption after seven years is admissible. The decision was supported by legal precedents and interpretations from various High Courts and the Supreme Court. As a result, the appeal was dismissed in favor of the assessee.</description>
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