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    <title>2009 (8) TMI 852 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to allow the deduction under section 80R for the assessees, Ayurvedic doctors. The Tribunal found that the assessees&#039; activities of conducting workshops and training qualified them as teachers or research workers, meeting the conditions under section 80R. However, the Assessing Officer&#039;s reworking of receipts by proportionately allocating other expenses was upheld.</description>
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