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    <title>2002 (11) TMI 319 - ITAT JABALPUR</title>
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    <description>The ITAT partly allowed the assessee&#039;s appeal, deleting the disallowance of 10% of staff salary and reducing the disallowance of other expenses. The appeal by the revenue was dismissed, upholding the relief granted by the CIT(A) regarding staff salary and other expenses. The ITAT directed a reevaluation of the deduction under section 80L and instructed the recalculation of interest under section 234B by the Assessing Officer.</description>
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      <description>The ITAT partly allowed the assessee&#039;s appeal, deleting the disallowance of 10% of staff salary and reducing the disallowance of other expenses. The appeal by the revenue was dismissed, upholding the relief granted by the CIT(A) regarding staff salary and other expenses. The ITAT directed a reevaluation of the deduction under section 80L and instructed the recalculation of interest under section 234B by the Assessing Officer.</description>
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