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    <title>1989 (2) TMI 138 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal allowed the appeal, determining that the appellant-company was entitled to reliefs under sections 80HHB and 91 of the Income-tax Act, 1961. The Tribunal held that the CIT&#039;s directions to revise the assessment were unfounded as the appellant had met all conditions specified in the relevant sections. Consequently, the appeal was allowed, and the assessment order by the ITO was affirmed.</description>
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      <description>The Tribunal allowed the appeal, determining that the appellant-company was entitled to reliefs under sections 80HHB and 91 of the Income-tax Act, 1961. The Tribunal held that the CIT&#039;s directions to revise the assessment were unfounded as the appellant had met all conditions specified in the relevant sections. Consequently, the appeal was allowed, and the assessment order by the ITO was affirmed.</description>
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