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    <title>2013 (2) TMI 425 - ITAT CHENNAI</title>
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    <description>The appellant&#039;s appeals for assessment years 2003-04 and 2005-06 were dismissed, while the appeal for assessment year 2008-09 was partly allowed for statistical purposes, specifically regarding the disallowance under Section 14A. The Tribunal upheld the reopening of assessment, exclusion of DEPB credit entitlement, disallowance of 80-IA deduction, expenditure for MRF Pace Foundation, and amortization of lease charges. However, the issue of disallowance under Section 14A was remitted back to the Assessing Officer for reconsideration.</description>
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    <pubDate>Wed, 18 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 425 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=221020</link>
      <description>The appellant&#039;s appeals for assessment years 2003-04 and 2005-06 were dismissed, while the appeal for assessment year 2008-09 was partly allowed for statistical purposes, specifically regarding the disallowance under Section 14A. The Tribunal upheld the reopening of assessment, exclusion of DEPB credit entitlement, disallowance of 80-IA deduction, expenditure for MRF Pace Foundation, and amortization of lease charges. However, the issue of disallowance under Section 14A was remitted back to the Assessing Officer for reconsideration.</description>
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      <pubDate>Wed, 18 Jan 2012 00:00:00 +0530</pubDate>
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