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    <description>The Tribunal allowed the assessee&#039;s appeal regarding the delay in filing the appeal and the disallowance of the claim of deduction under section 80HHC of DEPB profit. The Tribunal&#039;s decision was based on legal precedents and relevant provisions of the Income Tax Act, leading to the dismissal of Revenue&#039;s appeal.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal regarding the delay in filing the appeal and the disallowance of the claim of deduction under section 80HHC of DEPB profit. The Tribunal&#039;s decision was based on legal precedents and relevant provisions of the Income Tax Act, leading to the dismissal of Revenue&#039;s appeal.</description>
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