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    <title>2005 (1) TMI 702 - ITAT MUMBAI</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals, reducing the estimated addition for unaccounted sales to Rs. 2 lakhs and directing recomputation of deductions under ss. 80HHC and 80-I. It upheld the CIT(A)&#039;s treatment of interest receipts and exclusion of certain premiums and refunds from deductions. Departmental appeals were dismissed, affirming the CIT(A)&#039;s decisions on profit inclusions for duty drawbacks and related items.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals, reducing the estimated addition for unaccounted sales to Rs. 2 lakhs and directing recomputation of deductions under ss. 80HHC and 80-I. It upheld the CIT(A)&#039;s treatment of interest receipts and exclusion of certain premiums and refunds from deductions. Departmental appeals were dismissed, affirming the CIT(A)&#039;s decisions on profit inclusions for duty drawbacks and related items.</description>
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