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    <title>2012 (1) TMI 267 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT DELHI allowed the Miscellaneous Application filed by the assessee regarding the reduction of communication and insurance expenses from the export turnover for computation under section 10A of the Act. The Tribunal acknowledged the oversight in not addressing the specific grounds raised by the assessee and granted permission for their adjudication. In the final decision, the Tribunal upheld the allowance of the Miscellaneous Application, ensuring a fair consideration of the issues raised for a more accurate determination in accordance with the Act.</description>
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      <description>The Appellate Tribunal ITAT DELHI allowed the Miscellaneous Application filed by the assessee regarding the reduction of communication and insurance expenses from the export turnover for computation under section 10A of the Act. The Tribunal acknowledged the oversight in not addressing the specific grounds raised by the assessee and granted permission for their adjudication. In the final decision, the Tribunal upheld the allowance of the Miscellaneous Application, ensuring a fair consideration of the issues raised for a more accurate determination in accordance with the Act.</description>
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