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    <title>2016 (11) TMI 952 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision, allowing the assessee&#039;s deduction claim under section 10AA for engaging in trading services within the Special Economic Zone. As the deduction was accepted, the addition for computing book profit under section 115JB was deemed unwarranted, leading to the dismissal of the Revenue&#039;s appeal. The judgment was rendered on July 13, 2016, following arguments presented by both parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334934</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision, allowing the assessee&#039;s deduction claim under section 10AA for engaging in trading services within the Special Economic Zone. As the deduction was accepted, the addition for computing book profit under section 115JB was deemed unwarranted, leading to the dismissal of the Revenue&#039;s appeal. The judgment was rendered on July 13, 2016, following arguments presented by both parties.</description>
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