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2002 (12) TMI 32 - HC - Income TaxBenefit of the section 80HH - "Whether the Appellate Tribunal is right in law in holding that for the assessment year 1989-90 the assessee was entitled to the benefit of the section 80HH of the Income-tax Act, even though Hosur, in which town, the assessee's industrial undertaking is located had ceased to be a notified backward area in the year 1986?" - More than one view is possible on the interpretation of section 80HH of the Act and there is no glaring mistake present in the order of the Appellate Tribunal requiring the Tribunal to rectify its order.
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