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    <title>2014 (4) TMI 936 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the assessee was engaged in manufacturing activities at the Paonta Sahib unit and eligible for deduction under section 80IC. The disallowance under section 14A was dismissed as those grounds were not pursued during the hearing. The appeal was partly allowed, primarily granting relief on the deduction under section 80IC.</description>
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      <title>2014 (4) TMI 936 - ITAT DELHI</title>
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      <description>The Tribunal allowed the appeal, holding that the assessee was engaged in manufacturing activities at the Paonta Sahib unit and eligible for deduction under section 80IC. The disallowance under section 14A was dismissed as those grounds were not pursued during the hearing. The appeal was partly allowed, primarily granting relief on the deduction under section 80IC.</description>
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