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2007 (7) TMI 8 - HC - Income TaxAssessing Officer u/s 143(3) and CIT (A) allowed deduction u/s 80HHD. An appeal filed by Revenue is pending before ITAT. Where the assessee has already complied with the requirements of Section 80HHD(4), the question of complying with the said provisions once again does not arise. Notice issued under section 148 quashed.
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