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    <description>The Delhi HC held that the Assessee was not entitled to deduction under Section 80 HHC as the Export House Certificate was not issued. The case was admitted for consideration, and paper books were required to be filed in accordance with the High Court Rules.</description>
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      <description>The Delhi HC held that the Assessee was not entitled to deduction under Section 80 HHC as the Export House Certificate was not issued. The case was admitted for consideration, and paper books were required to be filed in accordance with the High Court Rules.</description>
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