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    <title>2013 (9) TMI 443 - ITAT COCHIN</title>
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    <description>The Tribunal ruled in favor of the assessee regarding the eligibility for deduction under Section 80IA(4)(iv)(b) for profits derived from distributing power through the new network. However, the Tribunal upheld the rejection of the deduction claim for interest income under Section 80IA. The case was remanded to the Assessing Officer to verify the assessee&#039;s computation of the deduction amount.</description>
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      <description>The Tribunal ruled in favor of the assessee regarding the eligibility for deduction under Section 80IA(4)(iv)(b) for profits derived from distributing power through the new network. However, the Tribunal upheld the rejection of the deduction claim for interest income under Section 80IA. The case was remanded to the Assessing Officer to verify the assessee&#039;s computation of the deduction amount.</description>
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