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    <title>2016 (12) TMI 443 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the Assessing Officer to compute the income under Section 44BBB for a turnkey project and reevaluate the nature of payment for Design Engineering and Supervisory Services under Sections 115A and 44D. The Tribunal emphasized the approval from the Ministry of Power as equivalent to Central Government approval for the project and instructed a thorough examination of the payment&#039;s nature. The decision was issued on 10th November 2016 in Chennai.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the Assessing Officer to compute the income under Section 44BBB for a turnkey project and reevaluate the nature of payment for Design Engineering and Supervisory Services under Sections 115A and 44D. The Tribunal emphasized the approval from the Ministry of Power as equivalent to Central Government approval for the project and instructed a thorough examination of the payment&#039;s nature. The decision was issued on 10th November 2016 in Chennai.</description>
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