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    <title>2006 (1) TMI 115 - RAJASTHAN High Court</title>
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    <description>The HC concluded that the AO incorrectly excluded certain incomes from the computation of business profits for Section 80HHC deductions. The court directed the AO to recompute the allowable deduction, considering the retrospective amendments to Section 28. The appeal was dismissed, with no order as to costs.</description>
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      <description>The HC concluded that the AO incorrectly excluded certain incomes from the computation of business profits for Section 80HHC deductions. The court directed the AO to recompute the allowable deduction, considering the retrospective amendments to Section 28. The appeal was dismissed, with no order as to costs.</description>
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