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    <title>2014 (3) TMI 1124 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision in two appeals, affirming the assessee&#039;s eligibility for deduction under section 80IA for windmill divisions based on their separate entity status. The Tribunal also deemed the reopening of assessments invalid for both windmill and turbine divisions, as the Revenue failed to establish non-disclosure of necessary information, leading to the dismissal of the Revenue&#039;s appeals.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision in two appeals, affirming the assessee&#039;s eligibility for deduction under section 80IA for windmill divisions based on their separate entity status. The Tribunal also deemed the reopening of assessments invalid for both windmill and turbine divisions, as the Revenue failed to establish non-disclosure of necessary information, leading to the dismissal of the Revenue&#039;s appeals.</description>
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