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    <title>2021 (6) TMI 930 - ITAT DEHRADUN</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal, affirming that the interest income was eligible for deduction under Section 80IA as it was derived from the business activities of developing, operating, and maintaining industrial parks. The Cross Objections filed by the assessee were allowed, supporting the CIT(A)&#039;s order. The Department&#039;s appeal was dismissed, and the Cross Objections of the assessee were allowed.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal, affirming that the interest income was eligible for deduction under Section 80IA as it was derived from the business activities of developing, operating, and maintaining industrial parks. The Cross Objections filed by the assessee were allowed, supporting the CIT(A)&#039;s order. The Department&#039;s appeal was dismissed, and the Cross Objections of the assessee were allowed.</description>
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