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    <description>The appeal was partly allowed for statistical purposes. The reopening of the assessment was upheld due to income escapement reasons. The Tribunal confirmed the ineligibility of DEPB profits for deductions under section 80IB. Reassessment was directed for section 80HHC deductions and DEPB profit chargeability in accordance with relevant judicial precedents.</description>
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      <description>The appeal was partly allowed for statistical purposes. The reopening of the assessment was upheld due to income escapement reasons. The Tribunal confirmed the ineligibility of DEPB profits for deductions under section 80IB. Reassessment was directed for section 80HHC deductions and DEPB profit chargeability in accordance with relevant judicial precedents.</description>
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