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    <title>2015 (10) TMI 490 - ALLAHABAD HIGH COURT</title>
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    <description>The Court partly allowed the appeals, determining that the appellant was entitled to deductions under Section 80HH but not under Section 80I of the Income Tax Act. The Commissioner&#039;s order under Section 263, setting aside the Assessing Officer&#039;s orders, was upheld as the Court found the assessments to be erroneous and prejudicial to the revenue&#039;s interest. Consequently, any consequential assessment orders by the Assessing Officer were to be adjusted accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=265215</link>
      <description>The Court partly allowed the appeals, determining that the appellant was entitled to deductions under Section 80HH but not under Section 80I of the Income Tax Act. The Commissioner&#039;s order under Section 263, setting aside the Assessing Officer&#039;s orders, was upheld as the Court found the assessments to be erroneous and prejudicial to the revenue&#039;s interest. Consequently, any consequential assessment orders by the Assessing Officer were to be adjusted accordingly.</description>
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