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    <description>The Tribunal allowed the assessee&#039;s appeal, remitting the matter back to the first appellate authority for the assessee to establish its bona fides and for further investigation by the Revenue. The Tribunal also granted the assessee an opportunity to present its case regarding the claim for deduction under section 80HHC. The Tribunal emphasized the importance of thorough factual determination without expressing a final view on the matter.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, remitting the matter back to the first appellate authority for the assessee to establish its bona fides and for further investigation by the Revenue. The Tribunal also granted the assessee an opportunity to present its case regarding the claim for deduction under section 80HHC. The Tribunal emphasized the importance of thorough factual determination without expressing a final view on the matter.</description>
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