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    <title>2016 (8) TMI 1183 - ITAT RAJKOT</title>
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    <description>The ITAT allowed the Revenue&#039;s appeals, emphasizing the need for a thorough assessment of the rental income&#039;s eligibility for deduction under section 80IA(4) for the Assessee&#039;s container freight station. The matter was remanded to the AO for further examination on whether the rental income could be excluded from the deduction, stressing proper notice and cooperation from the Assessee.</description>
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      <description>The ITAT allowed the Revenue&#039;s appeals, emphasizing the need for a thorough assessment of the rental income&#039;s eligibility for deduction under section 80IA(4) for the Assessee&#039;s container freight station. The matter was remanded to the AO for further examination on whether the rental income could be excluded from the deduction, stressing proper notice and cooperation from the Assessee.</description>
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