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    <title>2015 (2) TMI 247 - ITAT HYDERABAD</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal partially, directing the exclusion of certain expenditure from export turnover under section 10B of the Income Tax Act. The Tribunal also instructed the Assessing Officer to grant credit for Tax Deducted at Source (TDS) and advance tax as per the appellant&#039;s claims, re-calculate interest under sections 234C and 234D, but deemed the penalty proceedings premature for adjudication at that stage.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal partially, directing the exclusion of certain expenditure from export turnover under section 10B of the Income Tax Act. The Tribunal also instructed the Assessing Officer to grant credit for Tax Deducted at Source (TDS) and advance tax as per the appellant&#039;s claims, re-calculate interest under sections 234C and 234D, but deemed the penalty proceedings premature for adjudication at that stage.</description>
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