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2013 (7) TMI 926

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.... PER BENCH:- These are assessee's appeals against the order of Ld. CIT(A)-XVI, Ahmedabad dated 21-02-2008. 2. Only issue involved in all these appeals relate to claim of deduction u/s 80HHC in respect of sale of DEPB licences. 3. The issue was earlier decided by the Hon'ble Tribunal by following the decision in the case of Eastman Industries Ltd. vs. Dy. CIT 120 ITD 362. Subsequently, M....