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    <title>2015 (6) TMI 600 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals in a case involving various tax deduction eligibility issues under Sections 80IB and 35(1)(iii). The Tribunal upheld the CIT(A)&#039;s decisions on matters such as scrap income eligibility, netting of interest income, and software expenses treatment. Additionally, the Tribunal remitted certain issues back to the Assessing Officer for further examination, including the treatment of export incentives and debits/credits written off. The outcomes were based on legal precedents and thorough review of the facts and evidence presented.</description>
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      <title>2015 (6) TMI 600 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=260675</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals in a case involving various tax deduction eligibility issues under Sections 80IB and 35(1)(iii). The Tribunal upheld the CIT(A)&#039;s decisions on matters such as scrap income eligibility, netting of interest income, and software expenses treatment. Additionally, the Tribunal remitted certain issues back to the Assessing Officer for further examination, including the treatment of export incentives and debits/credits written off. The outcomes were based on legal precedents and thorough review of the facts and evidence presented.</description>
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      <pubDate>Tue, 09 Jun 2015 00:00:00 +0530</pubDate>
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