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    <title>2012 (11) TMI 622 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the Commissioner of Income-tax(A)&#039;s decisions, allowing the deduction under Section 80IB of the Income-tax Act for employing casual and contract workers, including electricians, and accepting the burning loss claims made by the assessee in the manufacturing process of iron ingots. The Tribunal dismissed the appeals of the revenue, making the assessee eligible for the deduction and confirming the burning loss claimed, resulting in the dismissal of all appeals by both parties.</description>
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    <pubDate>Fri, 27 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=218607</link>
      <description>The Tribunal upheld the Commissioner of Income-tax(A)&#039;s decisions, allowing the deduction under Section 80IB of the Income-tax Act for employing casual and contract workers, including electricians, and accepting the burning loss claims made by the assessee in the manufacturing process of iron ingots. The Tribunal dismissed the appeals of the revenue, making the assessee eligible for the deduction and confirming the burning loss claimed, resulting in the dismissal of all appeals by both parties.</description>
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      <pubDate>Fri, 27 Jul 2012 00:00:00 +0530</pubDate>
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