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    <title>2016 (5) TMI 414 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Miscellaneous Application, recalling its previous findings on the disallowance of deductions under Section 80-IA and the exclusion of DEPB license sale proceeds for computing deductions under Section 80HHC. The Tribunal acknowledged apparent errors in not considering relevant court judgments and directed fresh hearings for re-adjudication.</description>
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      <description>The Tribunal allowed the Miscellaneous Application, recalling its previous findings on the disallowance of deductions under Section 80-IA and the exclusion of DEPB license sale proceeds for computing deductions under Section 80HHC. The Tribunal acknowledged apparent errors in not considering relevant court judgments and directed fresh hearings for re-adjudication.</description>
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