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    <title>2012 (12) TMI 1049 - ITAT AHMEDABAD</title>
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    <description>The Tribunal rectified its order dismissing the DEPB claim for computing 80HHC deduction based on a previous High Court precedent, following a recent Supreme Court decision favoring the assessee. The Tribunal acknowledged the mistake and directed the issue to be re-adjudicated by the Assessing Officer in line with the Supreme Court decision. The matter was set aside for a fresh decision by the Assessing Officer, allowing the miscellaneous application.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179327</link>
      <description>The Tribunal rectified its order dismissing the DEPB claim for computing 80HHC deduction based on a previous High Court precedent, following a recent Supreme Court decision favoring the assessee. The Tribunal acknowledged the mistake and directed the issue to be re-adjudicated by the Assessing Officer in line with the Supreme Court decision. The matter was set aside for a fresh decision by the Assessing Officer, allowing the miscellaneous application.</description>
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