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    <title>2016 (5) TMI 1537 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the appeals filed by the assessee, holding that any additions made by the AO, even if sustained, would not impact the taxable profits as they would increase the income from the eligible business, making it exempt under Section 80IB.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee, holding that any additions made by the AO, even if sustained, would not impact the taxable profits as they would increase the income from the eligible business, making it exempt under Section 80IB.</description>
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