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    <title>2017 (3) TMI 1233 - ITAT NAGPUR</title>
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    <description>The Appellate Tribunal, ITAT Nagpur, allowed the appeal filed by the assessee, finding the order passed under section 263 of the Income Tax Act to be unsustainable. The Tribunal held that the Assessing Officer had appropriately examined the disputed expenses related to corporate social responsibility and transmission line expenses, rendering the Principal Commissioner of Income Tax-2, Nagpur&#039;s order invalid. The decision was based on a thorough analysis of the facts, submissions, and legal precedents, ultimately leading to the quashing of the Principal Commissioner&#039;s order.</description>
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      <description>The Appellate Tribunal, ITAT Nagpur, allowed the appeal filed by the assessee, finding the order passed under section 263 of the Income Tax Act to be unsustainable. The Tribunal held that the Assessing Officer had appropriately examined the disputed expenses related to corporate social responsibility and transmission line expenses, rendering the Principal Commissioner of Income Tax-2, Nagpur&#039;s order invalid. The decision was based on a thorough analysis of the facts, submissions, and legal precedents, ultimately leading to the quashing of the Principal Commissioner&#039;s order.</description>
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