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    <title>2018 (5) TMI 1879 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal ITAT Chennai dismissed the Revenue&#039;s appeal against the order of the Ld.CIT(A) regarding the computation of deduction u/s.10AA and the allowance of MAT claim entitlement for AY 2013-14. The Tribunal upheld the decisions of the Ld.CIT(A) based on legal precedents, ruling that expenses excluded from export turnover must also be excluded from total turnover and that surcharge and education cess are included in MAT credit.</description>
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      <description>The Appellate Tribunal ITAT Chennai dismissed the Revenue&#039;s appeal against the order of the Ld.CIT(A) regarding the computation of deduction u/s.10AA and the allowance of MAT claim entitlement for AY 2013-14. The Tribunal upheld the decisions of the Ld.CIT(A) based on legal precedents, ruling that expenses excluded from export turnover must also be excluded from total turnover and that surcharge and education cess are included in MAT credit.</description>
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