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1991 (5) TMI 111 - ITAT DELHIExtract: .......n the point is neither erroneous nor prejudicial to the interests of revenue and, therefore, the CIT was not justified in revising the order on the point and withdrawing the deduction allowed by the ITO under clause (b) of section 80HHC(1). In this view of the matter, I cancel the order of the CIT passed under section 263. 10. The appeal is allowed
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