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    <title>2013 (1) TMI 14 - ITAT LUCKNOW</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes, affirming the CIT(A)&#039;s findings on the merits of the deduction under section 80-IB and the restriction of administrative expenses under section 14A. The Tribunal directed the CIT(A) to compute the income himself without setting aside the assessment to the Assessing Officer, emphasizing that the CIT(A) should have computed the income rather than directing the AO for recomputation.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal for statistical purposes, affirming the CIT(A)&#039;s findings on the merits of the deduction under section 80-IB and the restriction of administrative expenses under section 14A. The Tribunal directed the CIT(A) to compute the income himself without setting aside the assessment to the Assessing Officer, emphasizing that the CIT(A) should have computed the income rather than directing the AO for recomputation.</description>
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