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    <title>2010 (11) TMI 1038 - ITAT DELHI</title>
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    <description>The Punjab &amp;amp; Haryana High Court allowed the assessee&#039;s appeal regarding the exemption of income u/s 80P (2)(a)(iii) for marketing agricultural produce, setting aside the Tribunal&#039;s decision and remanding the matter for a fresh decision. Following a Full Bench decision, the Chandigarh Bench of the Tribunal ruled in favor of the assessee on the deduction u/s 80P. The Tribunal upheld the assessee&#039;s position, aligning with the High Court&#039;s judgment, dismissing the departmental appeal on this issue. The Tribunal maintained its original order on other issues, allowing both cross-appeals for statistical purposes.</description>
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    <pubDate>Fri, 19 Nov 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=186809</link>
      <description>The Punjab &amp;amp; Haryana High Court allowed the assessee&#039;s appeal regarding the exemption of income u/s 80P (2)(a)(iii) for marketing agricultural produce, setting aside the Tribunal&#039;s decision and remanding the matter for a fresh decision. Following a Full Bench decision, the Chandigarh Bench of the Tribunal ruled in favor of the assessee on the deduction u/s 80P. The Tribunal upheld the assessee&#039;s position, aligning with the High Court&#039;s judgment, dismissing the departmental appeal on this issue. The Tribunal maintained its original order on other issues, allowing both cross-appeals for statistical purposes.</description>
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      <pubDate>Fri, 19 Nov 2010 00:00:00 +0530</pubDate>
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