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2015 (7) TMI 724 - AT - Income TaxEligibility for deduction under s.80HHC - CIT(A) confirming the order of the AO holding that the deduction under s.80HHC was to be computed at NIL - Held that:- In view of the judgement of Avani Exports [2015 (4) TMI 193 - SUPREME COURT ] has categorically ruled that having seen the twin conditions and since 80HHC benefit is not available after 1.4.05, the cases of exporters having a turnover below and those above 10 crores should be treated similarly, we are of the considered view that the ld.CIT(A) was not justified in confirming the action of the AO. Therefore, we hereby direct the AO to allow the deduction u/s.80HHC of the Act. - Decided in favour of assessee.
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