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    <title>2010 (4) TMI 710 - ITAT, AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, upholding the denial of exemption under section 10B for profits from manufacturing Ascorbic Acid IP. They partly allowed the appeal on the disallowance under section 40A(3) for expenses, fully allowing the appeal on the addition under section 43B for ESIC and PF payments. The Tribunal remitted the disallowance under section 35D back to the AO for reconsideration based on previous instructions.</description>
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      <title>2010 (4) TMI 710 - ITAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=203992</link>
      <description>The Tribunal partly allowed the appeal, upholding the denial of exemption under section 10B for profits from manufacturing Ascorbic Acid IP. They partly allowed the appeal on the disallowance under section 40A(3) for expenses, fully allowing the appeal on the addition under section 43B for ESIC and PF payments. The Tribunal remitted the disallowance under section 35D back to the AO for reconsideration based on previous instructions.</description>
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