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    <title>2012 (10) TMI 534 - ITAT CHENNAI</title>
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    <description>The ITAT Chennai partially allowed the appeal by the Revenue regarding the addition towards provision made by the assessee for maintenance work. The ITAT remitted the case back to the assessing authority for re-examination, emphasizing the necessity for a more detailed assessment of the expenditure incurred by the assessee&#039;s sister concern. This decision was made to ensure compliance with previous orders and to provide the assessee with an opportunity to present further evidence if required.</description>
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      <description>The ITAT Chennai partially allowed the appeal by the Revenue regarding the addition towards provision made by the assessee for maintenance work. The ITAT remitted the case back to the assessing authority for re-examination, emphasizing the necessity for a more detailed assessment of the expenditure incurred by the assessee&#039;s sister concern. This decision was made to ensure compliance with previous orders and to provide the assessee with an opportunity to present further evidence if required.</description>
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