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    <title>2015 (12) TMI 825 - ITAT LUCKNOW</title>
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    <description>The Tribunal ruled in favor of the assessee, quashing the assessment and deleting all additions made under it. The Tribunal emphasized the impermissibility of reopening assessments without proper jurisdictional foundation. Additionally, the Tribunal dismissed the Revenue&#039;s appeal regarding the disallowance of deduction u/s 80IA and the additions of various expenses, highlighting the importance of fair and transparent procedures in tax assessments.</description>
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      <description>The Tribunal ruled in favor of the assessee, quashing the assessment and deleting all additions made under it. The Tribunal emphasized the impermissibility of reopening assessments without proper jurisdictional foundation. Additionally, the Tribunal dismissed the Revenue&#039;s appeal regarding the disallowance of deduction u/s 80IA and the additions of various expenses, highlighting the importance of fair and transparent procedures in tax assessments.</description>
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