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    <title>2022 (4) TMI 233 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes regarding the Section 10A exemption and partly allowed the appeal concerning sales to SEZ units. The Revenue&#039;s appeal was dismissed on all counts, upholding the CIT(A)&#039;s decisions on disallowances and telecommunication expenses. The Tribunal confirmed the CIT(A)&#039;s decision on the provision for marked to market losses, dismissing the assessee&#039;s claim.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes regarding the Section 10A exemption and partly allowed the appeal concerning sales to SEZ units. The Revenue&#039;s appeal was dismissed on all counts, upholding the CIT(A)&#039;s decisions on disallowances and telecommunication expenses. The Tribunal confirmed the CIT(A)&#039;s decision on the provision for marked to market losses, dismissing the assessee&#039;s claim.</description>
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