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    <title>2021 (1) TMI 786 - ITAT HYDERABAD</title>
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    <description>The Tribunal dismissed the appeal regarding the disallowance of deduction u/s 80IA for the power division, upheld the computation of the cost of steam transferred from the power division to the sugar division, and allowed the appeal against the penalty levied under section 271(1)(c) of the Income Tax Act, 1961.</description>
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      <description>The Tribunal dismissed the appeal regarding the disallowance of deduction u/s 80IA for the power division, upheld the computation of the cost of steam transferred from the power division to the sugar division, and allowed the appeal against the penalty levied under section 271(1)(c) of the Income Tax Act, 1961.</description>
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