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    <title>2004 (6) TMI 255 - ITAT CHANDIGARH-B</title>
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    <description>The Tribunal ruled in favor of the assessee on various issues including the valuation of goods for export in transit at FOB value, exclusion of certain expenses for deduction under Sections 80M and 80HHC, disallowance of certain expenses, and valuation of closing stock. The Tribunal&#039;s decision largely favored the assessee, dismissing the Revenue&#039;s appeal and partly allowing the assessee&#039;s appeals with reasonable adjustments based on previous orders and case law precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=61672</link>
      <description>The Tribunal ruled in favor of the assessee on various issues including the valuation of goods for export in transit at FOB value, exclusion of certain expenses for deduction under Sections 80M and 80HHC, disallowance of certain expenses, and valuation of closing stock. The Tribunal&#039;s decision largely favored the assessee, dismissing the Revenue&#039;s appeal and partly allowing the assessee&#039;s appeals with reasonable adjustments based on previous orders and case law precedents.</description>
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