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    <title>2016 (12) TMI 1764 - ITAT CHANDIGARH</title>
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    <description>The ITAT upheld the CIT(A)&#039;s decisions to allow deductions under section 80IC for the assessee&#039;s manufacturing activities, income from job work, and other income such as scrap sales, insurance claims, foreign exchange fluctuations, and credit balances written back. The ITAT emphasized the consistency of these allowances in prior years and noted the absence of any changes in the fact situation presented by the Revenue. The Revenue&#039;s appeal was dismissed, and the order was pronounced in open court.</description>
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    <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 1764 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=278601</link>
      <description>The ITAT upheld the CIT(A)&#039;s decisions to allow deductions under section 80IC for the assessee&#039;s manufacturing activities, income from job work, and other income such as scrap sales, insurance claims, foreign exchange fluctuations, and credit balances written back. The ITAT emphasized the consistency of these allowances in prior years and noted the absence of any changes in the fact situation presented by the Revenue. The Revenue&#039;s appeal was dismissed, and the order was pronounced in open court.</description>
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      <pubDate>Fri, 16 Dec 2016 00:00:00 +0530</pubDate>
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