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    <description>The High Court dismissed the revenue&#039;s appeal against the Tribunal&#039;s order regarding the disallowance of deduction under section 80-IC of the Income Tax Act, 1961 for the assessment year 2010-11. The Court upheld the Tribunal&#039;s decision based on its earlier ruling in the assessee&#039;s case for previous years, emphasizing the importance of consistent interpretation of tax laws and the need for fair hearings in tax matters. The judgment highlights the significance of precedent and legal process in resolving income tax assessment disputes.</description>
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