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    <title>2016 (8) TMI 278 - MADRAS HIGH COURT</title>
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    <description>The court affirmed the Tribunal&#039;s decision, rejecting the appellant&#039;s arguments against including scrap and spent solution sales under Section 10B. The inclusion of the Aurangabad unit&#039;s loss in the EOU at Alathur was upheld, with both substantial questions of law answered against the revenue and in favor of the assessee. The Tax Case Appeal was dismissed, and the connected Miscellaneous Petition was closed.</description>
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      <description>The court affirmed the Tribunal&#039;s decision, rejecting the appellant&#039;s arguments against including scrap and spent solution sales under Section 10B. The inclusion of the Aurangabad unit&#039;s loss in the EOU at Alathur was upheld, with both substantial questions of law answered against the revenue and in favor of the assessee. The Tax Case Appeal was dismissed, and the connected Miscellaneous Petition was closed.</description>
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