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    <title>2013 (9) TMI 440 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the departmental appeal, upholding the decisions on product development costs and bad debts. The quantification of the section 80IB deduction was remanded for further verification. The acceptance of additional evidence by the Ld. CIT(A) was also upheld.</description>
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      <description>The Tribunal partly allowed the departmental appeal, upholding the decisions on product development costs and bad debts. The quantification of the section 80IB deduction was remanded for further verification. The acceptance of additional evidence by the Ld. CIT(A) was also upheld.</description>
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