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2005 (2) TMI 56 - HC - Income Tax"(i) Whether, Tribunal was right in law in confirming the order of CIT (Appeals), who deleted the addition of Rs. 1,38,860 made on account of value of "bardana" used for storing "churi" and "korma"? (ii) Whether Tribunal was right in law in confirming the order of the CIT (Appeals), who directed the Assessing Officer to exclude the sale of "churi korma" out of total turnover while working out the deduction under section 80HHC?" - Question No. (i) is answered against the Department. As regards question No. (ii), the case is remanded to the Tribunal with the direction that it should decide the appeal afresh by assigning cogent reasons.
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