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    <title>2006 (5) TMI 122 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal partially allowed the Revenue&#039;s appeals, remanding several issues back to the AO for further examination. The AO was instructed to reassess matters such as the treatment of exchange fluctuations, DEPB sales, and scrap sales, and verify RBI extension evidence for section 80HHC deductions. The AO must reconsider these issues in light of relevant legal precedents and ensure compliance with statutory provisions, providing the assessee a fair hearing opportunity.</description>
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      <description>The Tribunal partially allowed the Revenue&#039;s appeals, remanding several issues back to the AO for further examination. The AO was instructed to reassess matters such as the treatment of exchange fluctuations, DEPB sales, and scrap sales, and verify RBI extension evidence for section 80HHC deductions. The AO must reconsider these issues in light of relevant legal precedents and ensure compliance with statutory provisions, providing the assessee a fair hearing opportunity.</description>
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