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    <description>The Tribunal partly allowed the appeal, remanding specific issues for re-examination. It emphasized adherence to legal provisions and guidelines for the disputed disallowances, setting aside the CIT(A)&#039;s order and directing the Assessing Officer to reconsider the matters in light of relevant provisions. The Tribunal highlighted the need for proper assessment based on statutory requirements and judicial precedents, with the order pronounced on 21.8.2014.</description>
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      <description>The Tribunal partly allowed the appeal, remanding specific issues for re-examination. It emphasized adherence to legal provisions and guidelines for the disputed disallowances, setting aside the CIT(A)&#039;s order and directing the Assessing Officer to reconsider the matters in light of relevant provisions. The Tribunal highlighted the need for proper assessment based on statutory requirements and judicial precedents, with the order pronounced on 21.8.2014.</description>
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