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    <title>2012 (5) TMI 793 - ITAT NEW DELHI</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions in favor of the assessee on all issues, including eligibility for deductions under sections 80IA/80IB for the entire tax holiday period, addition on account of duty drawback, disallowance of prior period expenses, and disallowance of weighted deduction under section 35(2AB). The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed, resulting in the deductions and deletions being upheld as claimed by the assessee.</description>
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    <pubDate>Fri, 11 May 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 793 - ITAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=274015</link>
      <description>The ITAT upheld the CIT(A)&#039;s decisions in favor of the assessee on all issues, including eligibility for deductions under sections 80IA/80IB for the entire tax holiday period, addition on account of duty drawback, disallowance of prior period expenses, and disallowance of weighted deduction under section 35(2AB). The revenue&#039;s appeal was dismissed, and the assessee&#039;s appeal was partly allowed, resulting in the deductions and deletions being upheld as claimed by the assessee.</description>
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      <pubDate>Fri, 11 May 2012 00:00:00 +0530</pubDate>
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