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    <title>2012 (10) TMI 512 - ITAT, DELHI</title>
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    <description>The ITAT partly allowed both the assessee&#039;s and department&#039;s appeals. The issues concerning provisions for rehabilitation and medical benefits, as well as the addition for work done for other agencies, were remitted back to the A.O. for re-examination. The disallowance under section 40(a)(ia) was overturned, and the addition for prior period expenses was deleted in favor of the assessee.</description>
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      <description>The ITAT partly allowed both the assessee&#039;s and department&#039;s appeals. The issues concerning provisions for rehabilitation and medical benefits, as well as the addition for work done for other agencies, were remitted back to the A.O. for re-examination. The disallowance under section 40(a)(ia) was overturned, and the addition for prior period expenses was deleted in favor of the assessee.</description>
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