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    <title>2006 (3) TMI 553 - ITAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, granting the entitlement to deductions under sections 80HHC and 80-IA, subject to the limitation under section 80A. The issues related to the deduction of freight and insurance and the levy of interest under section 234B were set aside for verification and recomputation by the Assessing Officer. The appeal for the assessment year 1998-99 was partly allowed, reversing the CIT(A)&#039;s order on the grounds related to section 80HHC and freight and insurance deductions.</description>
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    <pubDate>Fri, 17 Mar 2006 00:00:00 +0530</pubDate>
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      <title>2006 (3) TMI 553 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118416</link>
      <description>The tribunal allowed the appeal, granting the entitlement to deductions under sections 80HHC and 80-IA, subject to the limitation under section 80A. The issues related to the deduction of freight and insurance and the levy of interest under section 234B were set aside for verification and recomputation by the Assessing Officer. The appeal for the assessment year 1998-99 was partly allowed, reversing the CIT(A)&#039;s order on the grounds related to section 80HHC and freight and insurance deductions.</description>
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      <pubDate>Fri, 17 Mar 2006 00:00:00 +0530</pubDate>
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