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2002 (12) TMI 50 - HC - Income Tax"1. Whether, on the facts and in the circumstances, the Tribunal is right in holding that the appellant is not eligible for relief under section 80HHC in respect of the income of Rs. 14,35,756 claimed by the appellant as eligible for deduction under section 80HHC? - 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that in an assessment under Chapter XIV-B, relief under section 80HHC cannot be allowed?" - Tribunal had no opportunity to decide the said question. Accordingly, the appeal is allowed and the order of the Appellate Tribunal is set aside and the matter is remitted back to the Appellate Tribunal to decide the question whether the assessee is eligible to claim deduction under section 80HHC of the Act on the merits of the case.
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