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    <title>1993 (8) TMI 116 - ITAT DELHI-A</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the AO to modify the intimation order and allow the deduction based on the information and evidence provided, including the evidence furnished with the revised return. The adjustments made by the AO under section 143(1)(a) were deemed unjustifiable and uncalled for.</description>
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      <title>1993 (8) TMI 116 - ITAT DELHI-A</title>
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      <description>The Tribunal allowed the appeal of the assessee, directing the AO to modify the intimation order and allow the deduction based on the information and evidence provided, including the evidence furnished with the revised return. The adjustments made by the AO under section 143(1)(a) were deemed unjustifiable and uncalled for.</description>
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