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    <title>2017 (6) TMI 1155 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. Detailed directions were provided on various issues under the Income Tax Act, including the exclusion of certain expenditures from turnover under Section 10A, disallowance under Section 14A, treatment of Fringe Benefit Tax under Section 115JB, and the chargeability of interest under Section 234C. The Tribunal&#039;s decision was based on previous case laws and statutory provisions, with the order pronounced in Chennai on February 8, 2017.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, dismissing the revenue&#039;s appeal. Detailed directions were provided on various issues under the Income Tax Act, including the exclusion of certain expenditures from turnover under Section 10A, disallowance under Section 14A, treatment of Fringe Benefit Tax under Section 115JB, and the chargeability of interest under Section 234C. The Tribunal&#039;s decision was based on previous case laws and statutory provisions, with the order pronounced in Chennai on February 8, 2017.</description>
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