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2014 (3) TMI 941

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Full Text of the Document

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....ORDER   (Per : Honourable Mr. Justice Akil Kureshi) 1. Tax Appeal was admitted framing following substantial questions of law:- (i) Whether, on the facts and in the circumstances of the case and in law, the Income Tax Appellate tribunal is right in directing the Assessing Officer to allow deduction to the assessee under Section 80HCHC after re-computing the same by taking into con....