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    <title>2015 (6) TMI 1127 - ITAT CHANDIGARH</title>
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      <description>The Tribunal partially allowed the appeal by condoning the delay in filing, permitting the claims under Sections 10(10C) and 10(10AA), and refraining from ruling on the reassessment validity. The decision was pronounced on June 17, 2015.</description>
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