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    <title>2008 (3) TMI 223 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras ruled in favor of the assessee, holding that relief under section 80-IA should be deducted before computing relief under section 80HHC. The court emphasized the importance of consistency in legal interpretation and upheld the deduction based on established legal precedents and decisions. The appeals were allowed, and the connected miscellaneous petitions were closed.</description>
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      <description>The High Court of Madras ruled in favor of the assessee, holding that relief under section 80-IA should be deducted before computing relief under section 80HHC. The court emphasized the importance of consistency in legal interpretation and upheld the deduction based on established legal precedents and decisions. The appeals were allowed, and the connected miscellaneous petitions were closed.</description>
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