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    <title>2012 (5) TMI 254 - ITAT, Mumbai</title>
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    <description>The Tribunal partially allowed the appeal for statistical purposes and remanded the case back to the Assessing Officer for fresh consideration. The Assessing Officer was directed to reevaluate the eligibility of the assessee for deduction under section 80IA of the Income Tax Act, particularly regarding the nature of E-Tendering services provided. The Tribunal emphasized the importance of considering the new evidence submitted during the appeal process and providing the assessee with a fair opportunity to present their case.</description>
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      <description>The Tribunal partially allowed the appeal for statistical purposes and remanded the case back to the Assessing Officer for fresh consideration. The Assessing Officer was directed to reevaluate the eligibility of the assessee for deduction under section 80IA of the Income Tax Act, particularly regarding the nature of E-Tendering services provided. The Tribunal emphasized the importance of considering the new evidence submitted during the appeal process and providing the assessee with a fair opportunity to present their case.</description>
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