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    <title>2014 (1) TMI 1720 - ITAT RAJKOT</title>
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    <description>The Tribunal upheld the ld. CIT(A)&#039;s directions for compliance with the ITAT&#039;s directions regarding the computation of deduction u/s 80HHC(3) of the Income-tax Act. The Tribunal emphasized the necessity of a speaking order to address the issue raised by the ITAT and ensure proper effect to the ITAT&#039;s order. The Tribunal declined to interfere with the ld. CIT(A)&#039;s directions, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=179352</link>
      <description>The Tribunal upheld the ld. CIT(A)&#039;s directions for compliance with the ITAT&#039;s directions regarding the computation of deduction u/s 80HHC(3) of the Income-tax Act. The Tribunal emphasized the necessity of a speaking order to address the issue raised by the ITAT and ensure proper effect to the ITAT&#039;s order. The Tribunal declined to interfere with the ld. CIT(A)&#039;s directions, ultimately dismissing the Revenue&#039;s appeal.</description>
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