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    <title>2014 (8) TMI 235 - ITAT CHANDIGARH</title>
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    <description>The appeals of the Revenue were allowed, reinstating the order under Section 250(6) dated 28.03.2006. The appeals of the assessee were partly allowed, confirming the rectification under Section 154 and allowing the claim under Section 234D. The reopening of assessments under Section 147 was upheld, and the claim for pension fund payments was allowed as revenue expenditure, subject to verification.</description>
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      <title>2014 (8) TMI 235 - ITAT CHANDIGARH</title>
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      <description>The appeals of the Revenue were allowed, reinstating the order under Section 250(6) dated 28.03.2006. The appeals of the assessee were partly allowed, confirming the rectification under Section 154 and allowing the claim under Section 234D. The reopening of assessments under Section 147 was upheld, and the claim for pension fund payments was allowed as revenue expenditure, subject to verification.</description>
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