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    <title>2018 (6) TMI 1038 - ITAT MUMBAI</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions, allowing the assessee&#039;s entitlement for deductions under Sections 10B and 10AA of the Income Tax Act. The ITAT ruled in favor of the assessee regarding eligibility for deduction on specific incomes, exclusion of SEZ profits for profit computation under Section 115JB, and disallowance of belated employee contribution payments. The consistent Tribunal and High Court rulings supported the assessee&#039;s claims, resulting in the dismissal of the Revenue&#039;s appeals.</description>
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      <title>2018 (6) TMI 1038 - ITAT MUMBAI</title>
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      <description>The ITAT upheld the CIT(A)&#039;s decisions, allowing the assessee&#039;s entitlement for deductions under Sections 10B and 10AA of the Income Tax Act. The ITAT ruled in favor of the assessee regarding eligibility for deduction on specific incomes, exclusion of SEZ profits for profit computation under Section 115JB, and disallowance of belated employee contribution payments. The consistent Tribunal and High Court rulings supported the assessee&#039;s claims, resulting in the dismissal of the Revenue&#039;s appeals.</description>
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