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    <title>1984 (7) TMI 123 - ITAT CALCUTTA-C</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee on the computation of relief under section 80HH, holding that relief should be allowed on the profits of the manufacturing unit before deducting extra weighted relief under section 35B. The issue of relief under section 80J was remanded for reconsideration in light of a pending Supreme Court decision. The Tribunal rejected the ground related to the disallowance of interest under section 40A(8) as incompetent.</description>
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      <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee on the computation of relief under section 80HH, holding that relief should be allowed on the profits of the manufacturing unit before deducting extra weighted relief under section 35B. The issue of relief under section 80J was remanded for reconsideration in light of a pending Supreme Court decision. The Tribunal rejected the ground related to the disallowance of interest under section 40A(8) as incompetent.</description>
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