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    <title>2019 (12) TMI 360 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the allowability of deductions under section 80IA and the classification of various incomes, dismissing the Revenue&#039;s appeals. Issues regarding the depreciation of specific assets and provisions for gratuity and leave encashment were remitted back to the Assessing Officer for further review. Additionally, the Tribunal overturned the Commissioner&#039;s order under section 263, ruling in favor of the assessee.</description>
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      <description>The Tribunal upheld the allowability of deductions under section 80IA and the classification of various incomes, dismissing the Revenue&#039;s appeals. Issues regarding the depreciation of specific assets and provisions for gratuity and leave encashment were remitted back to the Assessing Officer for further review. Additionally, the Tribunal overturned the Commissioner&#039;s order under section 263, ruling in favor of the assessee.</description>
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