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    <title>2004 (12) TMI 628 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all six appeals of the assessee, upholding the CIT(A)&#039;s orders that the assessee is not entitled to deduction under section 80HHC for the export of Calcined Petroleum Coke, as it is classified as mineral oil. Additionally, the Tribunal upheld the treatment of interest income from banks as &#039;income from other sources&#039;.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117765</link>
      <description>The Tribunal dismissed all six appeals of the assessee, upholding the CIT(A)&#039;s orders that the assessee is not entitled to deduction under section 80HHC for the export of Calcined Petroleum Coke, as it is classified as mineral oil. Additionally, the Tribunal upheld the treatment of interest income from banks as &#039;income from other sources&#039;.</description>
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