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    <title>2015 (11) TMI 981 - ITAT CHENNAI</title>
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    <description>The Revenue&#039;s appeal against the Commissioner of Income-tax (Appeals) regarding the deduction under section 10B of the Income-tax Act, 1961, was dismissed by the Tribunal. The Tribunal upheld the Commissioner&#039;s decision favoring the assessee, who excluded certain charges from export turnover but not from total turnover. Relying on precedents like ITO v. Sak Soft Ltd. and CIT v. Gem Plus Jewellery India Ltd., the Tribunal found no reason to interfere with the Commissioner&#039;s order, leading to the dismissal of the Revenue&#039;s appeal on June 26, 2015, in Chennai.</description>
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