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    <title>2020 (2) TMI 85 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing the deduction under Section 80JJA for the assessee engaged in manufacturing starch dextrose products from biodegradable waste. The Tribunal found the assessee&#039;s activities met the deduction criteria, rejecting the AO&#039;s disallowance. The CIT(A)&#039;s allocation of expenses was accepted, reducing the eligible deduction to Rs. 1,54,15,286. The Revenue&#039;s appeal was dismissed, affirming the deduction eligibility and expense allocation.</description>
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    <pubDate>Thu, 30 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (2) TMI 85 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=391641</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing the deduction under Section 80JJA for the assessee engaged in manufacturing starch dextrose products from biodegradable waste. The Tribunal found the assessee&#039;s activities met the deduction criteria, rejecting the AO&#039;s disallowance. The CIT(A)&#039;s allocation of expenses was accepted, reducing the eligible deduction to Rs. 1,54,15,286. The Revenue&#039;s appeal was dismissed, affirming the deduction eligibility and expense allocation.</description>
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      <pubDate>Thu, 30 Jan 2020 00:00:00 +0530</pubDate>
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