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    <title>2013 (5) TMI 1046 - ITAT CHANDIGARH</title>
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    <description>The appeal challenging the recomputation of deduction under Section 80HHC of the Income Tax Act was successful. The Tribunal held that the issue of computation of deduction in relation to interest received was debatable, and rectification under Section 154 was not applicable. Consequently, the order under Section 154 was cancelled, directing the Assessing Officer to allow the deduction at the originally computed amount.</description>
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      <description>The appeal challenging the recomputation of deduction under Section 80HHC of the Income Tax Act was successful. The Tribunal held that the issue of computation of deduction in relation to interest received was debatable, and rectification under Section 154 was not applicable. Consequently, the order under Section 154 was cancelled, directing the Assessing Officer to allow the deduction at the originally computed amount.</description>
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