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    <title>2020 (11) TMI 871 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal and dismissed the revenue&#039;s appeal, granting deductions under sections 80HH, 80I, and 80IA for activities at customer terminals, interest, and miscellaneous income. It also directed deletion of erroneous expense reimbursements, allowed guarantee fee deduction, horticulture expenses, and investment allowance on plant and machinery costs. The decisions were based on legal principles, ensuring fairness and compliance with the Income-tax Act, 1961.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal and dismissed the revenue&#039;s appeal, granting deductions under sections 80HH, 80I, and 80IA for activities at customer terminals, interest, and miscellaneous income. It also directed deletion of erroneous expense reimbursements, allowed guarantee fee deduction, horticulture expenses, and investment allowance on plant and machinery costs. The decisions were based on legal principles, ensuring fairness and compliance with the Income-tax Act, 1961.</description>
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