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    <title>2013 (10) TMI 763 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the decisions of the Commissioner of Income-tax(Appeals) on all issues raised by the Revenue regarding the deduction of internet expenses from total turnover under sec.10A, the claim of deduction under sec.10A, and the timing of allowing the claim in relation to adjusting brought forward losses and unabsorbed depreciation. The Tribunal dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=238308</link>
      <description>The Tribunal upheld the decisions of the Commissioner of Income-tax(Appeals) on all issues raised by the Revenue regarding the deduction of internet expenses from total turnover under sec.10A, the claim of deduction under sec.10A, and the timing of allowing the claim in relation to adjusting brought forward losses and unabsorbed depreciation. The Tribunal dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s orders.</description>
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