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    <title>2015 (8) TMI 1273 - ITAT CHANDIGARH</title>
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    <description>The appeals filed by the assessees were dismissed. The Tribunal upheld the Commissioner&#039;s order to set aside the assessment and directed the Assessing Officer to re-assess the claims under section 80IB, emphasizing the need for proper enquiry and verification. The appeals were rejected due to the failure to establish eligibility for deductions under section 80IB and the lack of proper investigation by the Assessing Officer.</description>
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      <description>The appeals filed by the assessees were dismissed. The Tribunal upheld the Commissioner&#039;s order to set aside the assessment and directed the Assessing Officer to re-assess the claims under section 80IB, emphasizing the need for proper enquiry and verification. The appeals were rejected due to the failure to establish eligibility for deductions under section 80IB and the lack of proper investigation by the Assessing Officer.</description>
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