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    <title>1998 (3) TMI 179 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the classification of interest on fixed deposits as &#039;income from other sources&#039; and directed the exclusion of processing charges from both the profits of the business and the total turnover for computing the deduction under section 80HHC. The appeal was partly allowed, ensuring the assessee would not be in a worse position regarding the deduction computation under section 80HHC after the Tribunal&#039;s decision.</description>
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      <description>The Tribunal upheld the classification of interest on fixed deposits as &#039;income from other sources&#039; and directed the exclusion of processing charges from both the profits of the business and the total turnover for computing the deduction under section 80HHC. The appeal was partly allowed, ensuring the assessee would not be in a worse position regarding the deduction computation under section 80HHC after the Tribunal&#039;s decision.</description>
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