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    <title>2015 (3) TMI 44 - ITAT LUCKNOW</title>
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    <description>The appellant&#039;s appeals were partly allowed for statistical purposes, with the Tribunal directing the reconsideration of the exclusion of DEPB amounts for deduction under section 80HHC in both assessment years. The Tribunal upheld the exclusion of certain sums for relief under section 80IB based on legal precedents, dismissing the Revenue&#039;s appeals. Additionally, the Tribunal favored the appellant in independently computing deductions under sections 80HHC and 80IA, dismissing the Revenue&#039;s challenges.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257108</link>
      <description>The appellant&#039;s appeals were partly allowed for statistical purposes, with the Tribunal directing the reconsideration of the exclusion of DEPB amounts for deduction under section 80HHC in both assessment years. The Tribunal upheld the exclusion of certain sums for relief under section 80IB based on legal precedents, dismissing the Revenue&#039;s appeals. Additionally, the Tribunal favored the appellant in independently computing deductions under sections 80HHC and 80IA, dismissing the Revenue&#039;s challenges.</description>
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      <pubDate>Thu, 18 Dec 2014 00:00:00 +0530</pubDate>
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