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    <title>2014 (11) TMI 975 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Commissioner of Income-tax (Appeals)&#039;s decision to delete the majority of additions made under section 144, emphasizing that disallowances would enhance income eligible for exemption under section 10B of the Income-tax Act. The Tribunal dismissed the Revenue&#039;s appeal, affirming the appellant&#039;s entitlement to claimed exemptions and deletions, including specific financial additions and disallowances.</description>
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      <title>2014 (11) TMI 975 - ITAT CHANDIGARH</title>
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      <description>The Tribunal upheld the Commissioner of Income-tax (Appeals)&#039;s decision to delete the majority of additions made under section 144, emphasizing that disallowances would enhance income eligible for exemption under section 10B of the Income-tax Act. The Tribunal dismissed the Revenue&#039;s appeal, affirming the appellant&#039;s entitlement to claimed exemptions and deletions, including specific financial additions and disallowances.</description>
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