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    <title>2012 (10) TMI 1113 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed both the assessee&#039;s and the revenue&#039;s appeals. Various issues such as disallowance under section 43B for statutory duties, classification of expenses, interest income, and rent, deduction under section 80HHC, levy of interest under section 234B, VRS payments, sales-tax subsidy, custom duty, excise duty, depreciation, and other disallowances were addressed with decisions based on relevant case law and precedents. The Tribunal&#039;s rulings were a mix of upholding and dismissing claims, providing specific reasoning and references to legal interpretations and prior judgments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=185734</link>
      <description>The Tribunal partly allowed both the assessee&#039;s and the revenue&#039;s appeals. Various issues such as disallowance under section 43B for statutory duties, classification of expenses, interest income, and rent, deduction under section 80HHC, levy of interest under section 234B, VRS payments, sales-tax subsidy, custom duty, excise duty, depreciation, and other disallowances were addressed with decisions based on relevant case law and precedents. The Tribunal&#039;s rulings were a mix of upholding and dismissing claims, providing specific reasoning and references to legal interpretations and prior judgments.</description>
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      <pubDate>Tue, 16 Oct 2012 00:00:00 +0530</pubDate>
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