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    <description>The Miscellaneous Applications filed by M/s Legacy Foods Pvt. Ltd. seeking recall/rectification of the Tribunal&#039;s order for AY 2011-12 were dismissed. The Tribunal allowed deduction under section 80IC but pointed out errors in the departmental grounds of appeal enlargement. The case involved examination of various sections and rules, leading to the decision to restore the issue back to the Assessing Officer. The Tribunal emphasized compliance with legal provisions in seeking order recall/rectification.</description>
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