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    <title>2012 (2) TMI 546 - ITAT DELHI</title>
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    <description>The appeals challenging the calculation of deduction u/s 80-HHC for A.Y. 2003-04 &amp;amp; 2000-01 were heard together and disposed of in a consolidated order. The High Court remitted the case back to ITAT for fresh adjudication, which then restored the matter to the AO for reevaluation in light of relevant judicial authorities. The issues were sent back to the AO for fresh adjudication, and the assessee&#039;s appeals were allowed for statistical purposes.</description>
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      <description>The appeals challenging the calculation of deduction u/s 80-HHC for A.Y. 2003-04 &amp;amp; 2000-01 were heard together and disposed of in a consolidated order. The High Court remitted the case back to ITAT for fresh adjudication, which then restored the matter to the AO for reevaluation in light of relevant judicial authorities. The issues were sent back to the AO for fresh adjudication, and the assessee&#039;s appeals were allowed for statistical purposes.</description>
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