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    <title>2012 (7) TMI 932 - ITAT DELHI</title>
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    <description>The Tribunal upheld the inclusion of foreign exchange fluctuation gains in eligible profits for deduction under Section 10A. The issue of compensation payment verification was sent back to the AO for a remand report. The Tribunal remanded the matter of excess provision written back and miscellaneous income to the AO for fresh adjudication. Both the revenue&#039;s appeal and the assessee&#039;s cross-objection were partly allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=177484</link>
      <description>The Tribunal upheld the inclusion of foreign exchange fluctuation gains in eligible profits for deduction under Section 10A. The issue of compensation payment verification was sent back to the AO for a remand report. The Tribunal remanded the matter of excess provision written back and miscellaneous income to the AO for fresh adjudication. Both the revenue&#039;s appeal and the assessee&#039;s cross-objection were partly allowed for statistical purposes.</description>
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