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2002 (10) TMI 3 - SC - Income TaxHigh Court has set aside the order of Tribunal, remanding the matter back to the AO for the purpose of determining whether the assessees who had, admittedly, fulfilled the conditions for claiming deduction under section 35CCA, could subsequently become disentitled to the said deduction by reason of subsequent events - order of HC was within in its jurisdiction and hence appeal of revenue against that order is dismissed
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