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    <title>2020 (2) TMI 1310 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant concerning the disallowance of tax-free dividend income under section 14A and the treatment of sales tax and excise duty in total turnover for deduction under section 80HHC. However, the Tribunal upheld the decisions of the lower authorities regarding the exclusion of interest income for deduction under section 80HHC and the disallowance of royalty and technical guidance fee.</description>
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      <description>The Tribunal ruled in favor of the appellant concerning the disallowance of tax-free dividend income under section 14A and the treatment of sales tax and excise duty in total turnover for deduction under section 80HHC. However, the Tribunal upheld the decisions of the lower authorities regarding the exclusion of interest income for deduction under section 80HHC and the disallowance of royalty and technical guidance fee.</description>
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