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    <title>2015 (2) TMI 629 - ITAT DELHI</title>
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    <description>The ITAT Delhi upheld the CIT(A)&#039;s decision, affirming the eligibility of the assessee for the deduction under section 80IC of the Income Tax Act. The appeal was dismissed based on the Delhi High Court&#039;s judgment supporting the assessee&#039;s position that their manufactured products did not fall within the negative list, thus entitling them to the claimed deduction. The decision was rendered on January 17, 2014.</description>
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      <description>The ITAT Delhi upheld the CIT(A)&#039;s decision, affirming the eligibility of the assessee for the deduction under section 80IC of the Income Tax Act. The appeal was dismissed based on the Delhi High Court&#039;s judgment supporting the assessee&#039;s position that their manufactured products did not fall within the negative list, thus entitling them to the claimed deduction. The decision was rendered on January 17, 2014.</description>
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