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    <title>2014 (10) TMI 356 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, upholding the Assessing Officer&#039;s and Dispute Resolution Panel&#039;s decisions on most issues. The Tribunal directed relief on issues previously decided in favor of the assessee by the Tribunal and the High Court, including the calculation of deduction under Section 10A and adjustments to &quot;export turnover.&quot; The Tribunal also directed a re-determination of disallowance under Section 14A and the depreciation rate applicable to electrical installations. The deduction of expenses under the head &quot;other sources&quot; was denied as the assessee failed to substantiate the claim.</description>
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    <pubDate>Fri, 30 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (10) TMI 356 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=252222</link>
      <description>The Tribunal partly allowed the appeal, upholding the Assessing Officer&#039;s and Dispute Resolution Panel&#039;s decisions on most issues. The Tribunal directed relief on issues previously decided in favor of the assessee by the Tribunal and the High Court, including the calculation of deduction under Section 10A and adjustments to &quot;export turnover.&quot; The Tribunal also directed a re-determination of disallowance under Section 14A and the depreciation rate applicable to electrical installations. The deduction of expenses under the head &quot;other sources&quot; was denied as the assessee failed to substantiate the claim.</description>
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      <pubDate>Fri, 30 May 2014 00:00:00 +0530</pubDate>
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