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    <title>2011 (5) TMI 373 - ITAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee by allowing the debiting of foreign exchange fluctuation loss and expenditure on Y2K compliance. Specific inclusions and exclusions were directed for computing section 80HHC deductions, including adding income from the sale of scrap and miscellaneous income but excluding certain other items.</description>
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      <description>The Tribunal partially allowed the appeal, ruling in favor of the assessee by allowing the debiting of foreign exchange fluctuation loss and expenditure on Y2K compliance. Specific inclusions and exclusions were directed for computing section 80HHC deductions, including adding income from the sale of scrap and miscellaneous income but excluding certain other items.</description>
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