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2014 (10) TMI 182 - HC - Income TaxAdmission of appeal – Substantial question of law - Held that:- Four grounds pleaded by the assessee does not raise any substantial question of law as they are already decided in earlier assessment year of the same assessee. Deduction u/s 80HH – Held that:- The deduction under Section 80HH will have to be abide by the order of the CIT(A) – CIT(A) has remanded the Appeal only insofar as the claim u/s 80HH is concerned - that is upheld by the ITAT - The remand is necessitated in the given facts and circumstances -The view taken and conclusion of remand and for limited purpose does not raise any substantial question of law – the order of the Tribunal is upheld – Decided against assessee.
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