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    <title>2015 (8) TMI 557 - ITAT PUNE</title>
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    <description>The Tribunal partially ruled in favor of the assessee, allowing relief on software expenditure, ad-hoc disallowances, SAP implementation costs, and inclusion of export turnover for Section 80HHE. Disallowances on lease premium, Section 35D deduction, and provisions for BKY and Mediclaim were upheld. The Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal partially ruled in favor of the assessee, allowing relief on software expenditure, ad-hoc disallowances, SAP implementation costs, and inclusion of export turnover for Section 80HHE. Disallowances on lease premium, Section 35D deduction, and provisions for BKY and Mediclaim were upheld. The Revenue&#039;s appeal was dismissed.</description>
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