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    <title>2021 (2) TMI 894 - ITAT HYDERABAD</title>
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    <description>The tribunal ruled in favor of the assessee, determining that the claims under Section 80HHC and Section 80-IA did not amount to double deductions. The tribunal emphasized adherence to the Supreme Court&#039;s decision, which superseded the earlier remand order and Special Bench decision. The Assessing Officer was directed to finalize the computation accordingly, and the assessee&#039;s appeals were allowed for statistical purposes. Compliance with the highest judicial authority&#039;s ruling was ensured in the final computation process.</description>
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      <title>2021 (2) TMI 894 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=404402</link>
      <description>The tribunal ruled in favor of the assessee, determining that the claims under Section 80HHC and Section 80-IA did not amount to double deductions. The tribunal emphasized adherence to the Supreme Court&#039;s decision, which superseded the earlier remand order and Special Bench decision. The Assessing Officer was directed to finalize the computation accordingly, and the assessee&#039;s appeals were allowed for statistical purposes. Compliance with the highest judicial authority&#039;s ruling was ensured in the final computation process.</description>
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      <pubDate>Tue, 16 Feb 2021 00:00:00 +0530</pubDate>
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