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    <title>2011 (6) TMI 563 - ITAT, Pune</title>
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    <description>The Tribunal ruled in favor of the assessee regarding the inclusion of excise duty, sales tax, sale of scrap, and interest in total turnover for deduction u/s 80-HHC. However, the Revenue prevailed on the issues of depreciation on transit house/assets, deduction of bad debts, disallowance under Rule 6D, and taxation of net interest received from the Income-tax Department. The appeals resulted in a mixed outcome, with some issues decided in favor of the assessee and others in favor of the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=212872</link>
      <description>The Tribunal ruled in favor of the assessee regarding the inclusion of excise duty, sales tax, sale of scrap, and interest in total turnover for deduction u/s 80-HHC. However, the Revenue prevailed on the issues of depreciation on transit house/assets, deduction of bad debts, disallowance under Rule 6D, and taxation of net interest received from the Income-tax Department. The appeals resulted in a mixed outcome, with some issues decided in favor of the assessee and others in favor of the Revenue.</description>
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