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    <title>2001 (3) TMI 249 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal allowed the appeal in part, directing 100% depreciation on the Vibro Fluid Bed Drier (VFBD), deleting the addition to closing stock for cess, and restoring the matter of &#039;export turnover&#039; to the AO for further examination. However, the Tribunal dismissed the assessee&#039;s grievance regarding the calculation of Section 80HHC deduction after apportioning income under Rule 8.</description>
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      <link>https://www.taxtmi.com/caselaws?id=60147</link>
      <description>The Tribunal allowed the appeal in part, directing 100% depreciation on the Vibro Fluid Bed Drier (VFBD), deleting the addition to closing stock for cess, and restoring the matter of &#039;export turnover&#039; to the AO for further examination. However, the Tribunal dismissed the assessee&#039;s grievance regarding the calculation of Section 80HHC deduction after apportioning income under Rule 8.</description>
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