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    <title>1994 (2) TMI 107 - ITAT COCHIN</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals, with the revenue&#039;s appeal for the assessment year 1979-80 partly allowed and the appeal for the assessment year 1981-82 allowed. The Tribunal upheld the taxability of cash compensatory support received, disallowed certain weighted deductions, allowed deductions for specific expenses, confirmed the classification as a small-scale exporter, and permitted additional grounds for interest cancellation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=61870</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeals, with the revenue&#039;s appeal for the assessment year 1979-80 partly allowed and the appeal for the assessment year 1981-82 allowed. The Tribunal upheld the taxability of cash compensatory support received, disallowed certain weighted deductions, allowed deductions for specific expenses, confirmed the classification as a small-scale exporter, and permitted additional grounds for interest cancellation.</description>
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