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    <title>2001 (12) TMI 193 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal partly allowed the appeal, upholding disallowances of technical know-how fees, contributions to welfare trust and GACL Benevolent Fund, and rejecting the deduction claim for contribution to GIDC. However, the Tribunal reversed the disallowances of interest and commitment charges and Hermes charges, based on prior decisions and legal interpretations regarding the computation of deduction under Section 80HHC, emphasizing the inclusion of excise duty and sales-tax in the total turnover.</description>
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