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    <title>2009 (11) TMI 71 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the revenue challenging the Tribunal&#039;s decision on the deduction claimed under Section 80HHC by the assessee for assessment years 1992-93, 93-94 &amp;amp; 94-95. The High Court held that the Tribunal&#039;s decision aligning with the Supreme Court&#039;s judgment in Hero Exports was correct, and no substantial question of law arose for consideration. Therefore, the appeal was dismissed, affirming the allowance of deduction under Section 80HHC for the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35368</link>
      <description>The High Court dismissed the appeal filed by the revenue challenging the Tribunal&#039;s decision on the deduction claimed under Section 80HHC by the assessee for assessment years 1992-93, 93-94 &amp;amp; 94-95. The High Court held that the Tribunal&#039;s decision aligning with the Supreme Court&#039;s judgment in Hero Exports was correct, and no substantial question of law arose for consideration. Therefore, the appeal was dismissed, affirming the allowance of deduction under Section 80HHC for the assessee.</description>
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      <pubDate>Tue, 10 Nov 2009 00:00:00 +0530</pubDate>
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