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    <title>2016 (1) TMI 121 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, affirming the assessee&#039;s entitlement to the deduction under Section 80HHC. The Tribunal found that the assessee had satisfied the conditions stipulated in the third proviso to Section 80HHC(3) by providing detailed workings and complying with relevant judgments. The revenue&#039;s appeals were dismissed, and the order was pronounced on 15/10/2015.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, affirming the assessee&#039;s entitlement to the deduction under Section 80HHC. The Tribunal found that the assessee had satisfied the conditions stipulated in the third proviso to Section 80HHC(3) by providing detailed workings and complying with relevant judgments. The revenue&#039;s appeals were dismissed, and the order was pronounced on 15/10/2015.</description>
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