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    <title>2009 (12) TMI 984 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the revenue&#039;s appeal on the inclusion of DEPB license income, following the Supreme Court decision in Liberty India Vs. CIT. It upheld the inclusion of service charges for deduction under section 80IB, remitting some &#039;other income&#039; issues back to the AO for verification. The Tribunal dismissed the assessee&#039;s appeal on deduction under section 10B on interest income and reduction of deduction under section 80IB. It also rejected the assessee&#039;s appeal on the inclusion of &#039;other income&#039; in total turnover. The Tribunal allowed the assessee&#039;s appeal for statistical purposes on the inclusion of manufactured export turnover of the 10B unit and deleted the interest charged under section 234D.</description>
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    <pubDate>Thu, 10 Dec 2009 00:00:00 +0530</pubDate>
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      <title>2009 (12) TMI 984 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=185786</link>
      <description>The Tribunal allowed the revenue&#039;s appeal on the inclusion of DEPB license income, following the Supreme Court decision in Liberty India Vs. CIT. It upheld the inclusion of service charges for deduction under section 80IB, remitting some &#039;other income&#039; issues back to the AO for verification. The Tribunal dismissed the assessee&#039;s appeal on deduction under section 10B on interest income and reduction of deduction under section 80IB. It also rejected the assessee&#039;s appeal on the inclusion of &#039;other income&#039; in total turnover. The Tribunal allowed the assessee&#039;s appeal for statistical purposes on the inclusion of manufactured export turnover of the 10B unit and deleted the interest charged under section 234D.</description>
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      <pubDate>Thu, 10 Dec 2009 00:00:00 +0530</pubDate>
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