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    <title>2009 (12) TMI 726 - ITAT DELHI</title>
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    <description>The Tribunal recalled its order to decide on the exemption under section 80P related to transportation of fertilisers and head office expenses. The claim for transport income deduction under section 80P(2)(e) was rejected, while the issue of head office expenses for the assessment year 2002-03 was remanded to the Commissioner of Income-tax (Appeals) for detailed consideration. The appeals were directed to be reheard for a decision on these matters.</description>
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      <description>The Tribunal recalled its order to decide on the exemption under section 80P related to transportation of fertilisers and head office expenses. The claim for transport income deduction under section 80P(2)(e) was rejected, while the issue of head office expenses for the assessment year 2002-03 was remanded to the Commissioner of Income-tax (Appeals) for detailed consideration. The appeals were directed to be reheard for a decision on these matters.</description>
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