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    <description>The Court ruled in favor of the assessee concerning the deduction for contributions to benevolent funds and the treatment of development fees. However, the Court sided with the revenue regarding the exclusion of scrap sales from turnover for calculating deductions under Sections 80HHC and 80HHE. The appeal was disposed of with no costs awarded.</description>
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      <description>The Court ruled in favor of the assessee concerning the deduction for contributions to benevolent funds and the treatment of development fees. However, the Court sided with the revenue regarding the exclusion of scrap sales from turnover for calculating deductions under Sections 80HHC and 80HHE. The appeal was disposed of with no costs awarded.</description>
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