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    <title>2002 (11) TMI 87 - MADRAS High Court</title>
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    <description>The court upheld the Appellate Tribunal&#039;s decision, affirming the assessee&#039;s right to claim the relief under section 80HHC despite the omission of section 80VVA from the statute book. The judgment favored the assessee, ruling in their favor against the Revenue, with no order as to costs.</description>
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    <pubDate>Mon, 25 Nov 2002 00:00:00 +0530</pubDate>
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      <description>The court upheld the Appellate Tribunal&#039;s decision, affirming the assessee&#039;s right to claim the relief under section 80HHC despite the omission of section 80VVA from the statute book. The judgment favored the assessee, ruling in their favor against the Revenue, with no order as to costs.</description>
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