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    <title>2011 (6) TMI 797 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the deletion of disallowance on account of repairs, addition of staff welfare expenses, disallowance of miscellaneous expenses, and disallowance on foreign travel expenses. The exclusion of excise duty from total turnover for deduction u/s 80HHC was also upheld, with the AO directed to follow Supreme Court principles. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal upheld the deletion of disallowance on account of repairs, addition of staff welfare expenses, disallowance of miscellaneous expenses, and disallowance on foreign travel expenses. The exclusion of excise duty from total turnover for deduction u/s 80HHC was also upheld, with the AO directed to follow Supreme Court principles. The appeal was partly allowed for statistical purposes.</description>
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