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2010 (3) TMI 1281 - KERALA HIGH COURTExtract: .......ibunal and by restoring the orders of the CIT (Appeals) confirming the assessments. However, since the Tribunal has not considered other grounds on merits that is pertaining to computation of eligible deduction under Section 80HHC, liability for interest, etc., we remand the cases to the Tribunal for reconsideration of the appeals on other grounds.
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