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    <description>The Revenue&#039;s appeal was deemed allowed for statistical purposes, as the Assessing Officer was directed to re-compute the deduction under Section 80HHC in view of the amended provisions of the law. The assessee&#039;s appeal was deemed partly allowed for statistical purposes, with the matter set aside to the Assessing Officer for re-adjudication considering the stand taken in preceding and subsequent years.</description>
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      <description>The Revenue&#039;s appeal was deemed allowed for statistical purposes, as the Assessing Officer was directed to re-compute the deduction under Section 80HHC in view of the amended provisions of the law. The assessee&#039;s appeal was deemed partly allowed for statistical purposes, with the matter set aside to the Assessing Officer for re-adjudication considering the stand taken in preceding and subsequent years.</description>
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