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    <title>2020 (3) TMI 677 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed all appeals filed by the revenue for the Assessment Years 2010-11 to 2013-14, upholding deductions allowed by the Commissioner of Income Tax (Appeals) under section 80IA(4). The Tribunal found in favor of the assessee, determining that the claimed deductions, including FDR interest, scrap sales, EDI charges, and profits from operating an Inland Container Depot, were eligible based on compliance with conditions and previous judicial decisions, particularly following the Hon&#039;ble Bombay High Court&#039;s precedent.</description>
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      <description>The Tribunal dismissed all appeals filed by the revenue for the Assessment Years 2010-11 to 2013-14, upholding deductions allowed by the Commissioner of Income Tax (Appeals) under section 80IA(4). The Tribunal found in favor of the assessee, determining that the claimed deductions, including FDR interest, scrap sales, EDI charges, and profits from operating an Inland Container Depot, were eligible based on compliance with conditions and previous judicial decisions, particularly following the Hon&#039;ble Bombay High Court&#039;s precedent.</description>
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