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    <title>2013 (11) TMI 418 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessee on all substantive issues, including excluding service tax and reimbursements from taxable income, granting exemption under Section 10(6A), and addressing the mandatory nature of interest under Section 234B. The reassessment proceedings were upheld as valid based on the High Court&#039;s ruling, with the Tribunal allowing the assessee&#039;s claims and deleting additions made by the Assessing Officer.</description>
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      <description>The Tribunal ruled in favor of the assessee on all substantive issues, including excluding service tax and reimbursements from taxable income, granting exemption under Section 10(6A), and addressing the mandatory nature of interest under Section 234B. The reassessment proceedings were upheld as valid based on the High Court&#039;s ruling, with the Tribunal allowing the assessee&#039;s claims and deleting additions made by the Assessing Officer.</description>
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