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    <title>1994 (6) TMI 34 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to re-compute the deduction under section 80HHC by including only the sale of scrap in the total turnover and excluding other items like steel subsidy, rubber subsidy, grant under export marketing fund, miscellaneous income, rent received, and trading discount. This resulted in a reduction of the assessee&#039;s claim under section 80HHC.</description>
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      <link>https://www.taxtmi.com/caselaws?id=60883</link>
      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to re-compute the deduction under section 80HHC by including only the sale of scrap in the total turnover and excluding other items like steel subsidy, rubber subsidy, grant under export marketing fund, miscellaneous income, rent received, and trading discount. This resulted in a reduction of the assessee&#039;s claim under section 80HHC.</description>
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