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    <title>2016 (11) TMI 1237 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal in favor of the appellant, emphasizing eligibility for deduction under section 80IA, correct classification of income as business income, and unjustified disallowance of expenses and depreciation. The decision was based on a thorough analysis of facts, relevant case laws, and legislative intent behind section 80IA provisions.</description>
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      <description>The tribunal allowed the appeal in favor of the appellant, emphasizing eligibility for deduction under section 80IA, correct classification of income as business income, and unjustified disallowance of expenses and depreciation. The decision was based on a thorough analysis of facts, relevant case laws, and legislative intent behind section 80IA provisions.</description>
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