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    <title>2013 (8) TMI 1049 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s decision and directing the AO to recompute the deduction under section 80HHC for DEPB income in accordance with the Supreme Court&#039;s judgment in the Topman Exports Ltd case. The delay in filing the appeal was condoned by the Tribunal due to lack of deliberate lack of due diligence on the part of the assessee.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s decision and directing the AO to recompute the deduction under section 80HHC for DEPB income in accordance with the Supreme Court&#039;s judgment in the Topman Exports Ltd case. The delay in filing the appeal was condoned by the Tribunal due to lack of deliberate lack of due diligence on the part of the assessee.</description>
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