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    <title>2020 (4) TMI 122 - ITAT CHENNAI</title>
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    <description>The Tribunal remitted several issues back to the CIT(A) for fresh adjudication, including the exclusion of foreign currency expenses from export turnover, the assessment of interest on fixed deposits, and the exclusion of &#039;Other Income&#039; from profits for deduction under section 10AA. The Tribunal upheld the CIT(A)&#039;s decision on the belated remittance of employees&#039; contributions to EPF/ESI, dismissing the Revenue&#039;s appeal on this issue. The appeal filed by the assessee was partly allowed for statistical purposes, and the appeal filed by the Revenue was dismissed.</description>
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      <description>The Tribunal remitted several issues back to the CIT(A) for fresh adjudication, including the exclusion of foreign currency expenses from export turnover, the assessment of interest on fixed deposits, and the exclusion of &#039;Other Income&#039; from profits for deduction under section 10AA. The Tribunal upheld the CIT(A)&#039;s decision on the belated remittance of employees&#039; contributions to EPF/ESI, dismissing the Revenue&#039;s appeal on this issue. The appeal filed by the assessee was partly allowed for statistical purposes, and the appeal filed by the Revenue was dismissed.</description>
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