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    <title>2022 (9) TMI 1143 - ITAT DELHI</title>
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    <description>The ITAT affirmed the decision of the CIT(A) to grant the deduction under section 80IC to the assessee, citing judicial consistency and lack of material changes warranting a different outcome. The ITAT noted that the issues were akin to those in prior cases where the deduction was allowed, with no new evidence presented to alter the decision. Consequently, the Revenue&#039;s appeal was dismissed, maintaining the ruling in favor of the assessee.</description>
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      <title>2022 (9) TMI 1143 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=428198</link>
      <description>The ITAT affirmed the decision of the CIT(A) to grant the deduction under section 80IC to the assessee, citing judicial consistency and lack of material changes warranting a different outcome. The ITAT noted that the issues were akin to those in prior cases where the deduction was allowed, with no new evidence presented to alter the decision. Consequently, the Revenue&#039;s appeal was dismissed, maintaining the ruling in favor of the assessee.</description>
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