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2013 (4) TMI 639 - AT - Income TaxDisallowance of deduction u/s 80HHC – Two appeals raised - ld. CIT(A) has decided the issue in favour of the assessee by respectfully following the judgment of Hon'ble Supreme Court in the case of M/s. Topman Exports & others (2012 (2) TMI 100 – SC]. Keeping in view the above discussions, we do not find any infirmity in the well-reasoned order passed by the ld. CIT(A). Accordingly, the appeal of the Revenue is dismissed. Both appeals are identical on the grounds arising from the same order of the ld. CIT(A),. In the result, the second appeal of the Revenue is dismissed.
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