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    <title>2012 (9) TMI 224 - ITAT, HYDERABAD</title>
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    <description>The Tribunal partially allowed the appeal in the case regarding the eligibility of various receipts for deduction under section 80IB of the Income-tax Act, 1961. DFRC and DFIA sales, along with interest receipts, were deemed not eligible for deduction. However, conversion charges received were considered eligible for deduction under section 80IB. The Assessing Officer was instructed to recalculate the deduction accordingly.</description>
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      <title>2012 (9) TMI 224 - ITAT, HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=216416</link>
      <description>The Tribunal partially allowed the appeal in the case regarding the eligibility of various receipts for deduction under section 80IB of the Income-tax Act, 1961. DFRC and DFIA sales, along with interest receipts, were deemed not eligible for deduction. However, conversion charges received were considered eligible for deduction under section 80IB. The Assessing Officer was instructed to recalculate the deduction accordingly.</description>
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