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    <title>2010 (1) TMI 1161 - ITAT NEW DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals in part, directing the AO to reconsider various disallowances including deductions under sections 80HH, 80-I, and 80-IA, horticulture expenditure, investment allowance on plant &amp;amp; machinery, and interest expenditure, among others. The Tribunal emphasized the need for fresh adjudication on these matters based on previous precedents and legal interpretations.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals in part, directing the AO to reconsider various disallowances including deductions under sections 80HH, 80-I, and 80-IA, horticulture expenditure, investment allowance on plant &amp;amp; machinery, and interest expenditure, among others. The Tribunal emphasized the need for fresh adjudication on these matters based on previous precedents and legal interpretations.</description>
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