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    <title>2012 (5) TMI 147 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeal by deleting the reduction in eligible profits under sec.10A, deciding in favor of the assessee on the exclusion of foreign travel expenses and lease line charges, modifying the disallowance under sec.14A, and rejecting the argument that the assessment was barred by limitation.</description>
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