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    <title>2021 (11) TMI 216 - ITAT HYDERABAD</title>
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    <description>The ITAT partially allowed the appellant&#039;s appeal, directing the Assessing Officer to exclude revenue items from export turnover as per the CIT Vs. HCL Technologies Ltd. decision and CBDT circular. The appellant&#039;s challenge against the CIT(A)&#039;s order for AY 2009-10 under section 143(3) of the Income Tax Act, 1961, specifically regarding the disallowance of export turnover amount, was successful. The ITAT&#039;s judgment on 25th October 2021 provided a detailed analysis of the arguments presented and legal principles applied, resulting in a favorable outcome for the appellant on the specified issue.</description>
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