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    <title>2019 (3) TMI 626 - ITAT KOLKATA</title>
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    <description>The tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals for statistical purposes. The tribunal upheld the CIT(A)&#039;s decisions on most issues, confirming the disallowance of interest income for Section 80IB/80IC deduction and the eligibility of scrap sales for deduction. The tribunal also deleted the disallowance of marketing services provision and upheld the allocation formula for residual costs. The additional ground on quantification of disallowance was remanded to the Assessing Officer for verification.</description>
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    <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2019 (3) TMI 626 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=376605</link>
      <description>The tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeals for statistical purposes. The tribunal upheld the CIT(A)&#039;s decisions on most issues, confirming the disallowance of interest income for Section 80IB/80IC deduction and the eligibility of scrap sales for deduction. The tribunal also deleted the disallowance of marketing services provision and upheld the allocation formula for residual costs. The additional ground on quantification of disallowance was remanded to the Assessing Officer for verification.</description>
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      <pubDate>Fri, 14 Sep 2018 00:00:00 +0530</pubDate>
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