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    <description>The appeal filed by the revenue challenging the allowance of provision for leave salary as a deduction under section 43B(f) of the Income Tax Act, 1961 was allowed for statistical purposes. The issue was restored to the file of the Assessing Officer for fresh adjudication in line with the decision of the Hon&#039;ble apex Court in a specific case. The Tribunal pronounced the order in open court on a specified date.</description>
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