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    <title>2011 (4) TMI 879 - ITAT, Mumbai</title>
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    <description>The case involved various issues including reopening of assessments, deduction calculations under sections 10B and 80HHC, and inclusion/exclusion of certain items in turnover for deductions. The outcome resulted in mixed decisions with some issues decided in favor of the assessee based on previous judgments, while others were decided against following relevant court decisions. Overall, the appeals were partly allowed for both the assessee and the Revenue, with specific determinations made for each issue based on the facts and legal precedents.</description>
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      <description>The case involved various issues including reopening of assessments, deduction calculations under sections 10B and 80HHC, and inclusion/exclusion of certain items in turnover for deductions. The outcome resulted in mixed decisions with some issues decided in favor of the assessee based on previous judgments, while others were decided against following relevant court decisions. Overall, the appeals were partly allowed for both the assessee and the Revenue, with specific determinations made for each issue based on the facts and legal precedents.</description>
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