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    <description>The Tribunal held that the revenue authorities were unjustified in rejecting the assessee&#039;s claim under section 80HHC. The Assessing Officer and CIT(A) orders were overturned, directing the allowance of the deduction. The appeal was allowed, with issues concerning interest under section 234B and additional tax under section 143(1A) deemed consequential.</description>
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      <description>The Tribunal held that the revenue authorities were unjustified in rejecting the assessee&#039;s claim under section 80HHC. The Assessing Officer and CIT(A) orders were overturned, directing the allowance of the deduction. The appeal was allowed, with issues concerning interest under section 234B and additional tax under section 143(1A) deemed consequential.</description>
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