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    <title>2021 (1) TMI 196 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals for all assessment years, holding that DEPB benefits should be included as business profits for deduction under Section 80IB(11A). The Tribunal also allowed the deduction for benefits received under the Vishesh Krishi and Gram Udyog Yojana (VKGUY) based on the Bombay High Court decision in Pioneer Foods &amp;amp; Agro Industries. All appeals of the assessee were partly allowed, with the decision pronounced on 14/10/2020.</description>
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      <title>2021 (1) TMI 196 - ITAT CUTTACK</title>
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      <description>The Tribunal allowed the assessee&#039;s appeals for all assessment years, holding that DEPB benefits should be included as business profits for deduction under Section 80IB(11A). The Tribunal also allowed the deduction for benefits received under the Vishesh Krishi and Gram Udyog Yojana (VKGUY) based on the Bombay High Court decision in Pioneer Foods &amp;amp; Agro Industries. All appeals of the assessee were partly allowed, with the decision pronounced on 14/10/2020.</description>
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