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    <description>The tribunal partly allowed the appeal of the assessee in ITA 871/CHD/2017 and fully allowed the appeals in ITA 784/CHD/2017 and ITA 1180/CHD/2017. The decision emphasized that deductions under Section 80IC should be calculated based on the profits of each eligible undertaking separately, without netting the profits and losses of different units.</description>
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      <description>The tribunal partly allowed the appeal of the assessee in ITA 871/CHD/2017 and fully allowed the appeals in ITA 784/CHD/2017 and ITA 1180/CHD/2017. The decision emphasized that deductions under Section 80IC should be calculated based on the profits of each eligible undertaking separately, without netting the profits and losses of different units.</description>
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