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    <title>2019 (8) TMI 1066 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court allowed the review applications based on the subsequent Supreme Court decision in M/s AARHAM Softronics, holding that the Assessee is entitled to claim 100% deduction under Section 80IC for the relevant assessment years. The judgment clarified that the questions regarding the deduction under Section 80IC for the assessment years in question are answered in favor of the Assessee and against the Revenue. The remaining part of the original judgment was maintained, and any pending applications were disposed of accordingly.</description>
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      <description>The High Court allowed the review applications based on the subsequent Supreme Court decision in M/s AARHAM Softronics, holding that the Assessee is entitled to claim 100% deduction under Section 80IC for the relevant assessment years. The judgment clarified that the questions regarding the deduction under Section 80IC for the assessment years in question are answered in favor of the Assessee and against the Revenue. The remaining part of the original judgment was maintained, and any pending applications were disposed of accordingly.</description>
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