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    <title>2012 (8) TMI 261 - ITAT, Bangalore</title>
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    <description>The Tribunal allowed the assessee&#039;s cross objection, condoning the delay in filing and emphasizing the correct treatment of expenses and income for deductions under section 10A of the IT Act. The Tribunal upheld the exclusion of certain expenses from total turnover and directed the adjustment of miscellaneous income, aligning decisions with legal precedents and ensuring fair application of tax laws.</description>
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      <description>The Tribunal allowed the assessee&#039;s cross objection, condoning the delay in filing and emphasizing the correct treatment of expenses and income for deductions under section 10A of the IT Act. The Tribunal upheld the exclusion of certain expenses from total turnover and directed the adjustment of miscellaneous income, aligning decisions with legal precedents and ensuring fair application of tax laws.</description>
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