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    <title>2012 (1) TMI 292 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing re-examination and adherence to legal principles. The dispute over computation of deduction u/s 80HHC was resolved in favor of the assessee, emphasizing expenses exclusively for processed exports. The addition on suppressed stock and turnover was sent back for re-examination to ensure natural justice. Regarding the disallowance of employer&#039;s contribution of PF/ESI u/s 43B, the Tribunal instructed verification of payment dates in line with Supreme Court decisions. The eligibility of deduction u/s 80HHC on DEPB receipts was remanded for fresh assessment based on relevant legal decisions.</description>
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    <pubDate>Fri, 06 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (1) TMI 292 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=186115</link>
      <description>The Tribunal allowed the appeal for statistical purposes, directing re-examination and adherence to legal principles. The dispute over computation of deduction u/s 80HHC was resolved in favor of the assessee, emphasizing expenses exclusively for processed exports. The addition on suppressed stock and turnover was sent back for re-examination to ensure natural justice. Regarding the disallowance of employer&#039;s contribution of PF/ESI u/s 43B, the Tribunal instructed verification of payment dates in line with Supreme Court decisions. The eligibility of deduction u/s 80HHC on DEPB receipts was remanded for fresh assessment based on relevant legal decisions.</description>
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