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    <title>2023 (5) TMI 408 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to include interest income, subsidy, and insurance claims in profits for computing deduction under Section 10B. Additionally, the Tribunal remanded the matter back to the AO to reassess the exclusion of DEPB benefits in accordance with the Supreme Court&#039;s judgment in Topman Exports for computing deduction under Section 80HHC.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to include interest income, subsidy, and insurance claims in profits for computing deduction under Section 10B. Additionally, the Tribunal remanded the matter back to the AO to reassess the exclusion of DEPB benefits in accordance with the Supreme Court&#039;s judgment in Topman Exports for computing deduction under Section 80HHC.</description>
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