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    <title>2011 (10) TMI 654 - ITAT DELHI</title>
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    <description>The High Court set aside the Tribunal&#039;s order related to the computation of deduction u/s 80 HHC in respect of DEPB credit, following the overruling of the Special Bench decision by the Bombay High Court. The case was remitted back to the Tribunal for a fresh decision based on the factual position, with instructions for the Assessing Officer to verify and issue a speaking order after providing the assessee with a reasonable opportunity to be heard. The Tribunal allowed the appeal of the assessee for statistical purposes.</description>
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