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    <title>2013 (9) TMI 1212 - ITAT COCHIN</title>
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    <description>The Tribunal set aside the Ld. CIT(A)&#039;s orders disallowing the claims for provision of leave encashment and provision of gratuity for assessment years 2008-09 and 2009-10. The Tribunal directed the AO to re-examine the issues in light of relevant court decisions and pending approvals, instructing the assessee to pursue necessary actions. The appeals filed by the revenue were treated as allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the Ld. CIT(A)&#039;s orders disallowing the claims for provision of leave encashment and provision of gratuity for assessment years 2008-09 and 2009-10. The Tribunal directed the AO to re-examine the issues in light of relevant court decisions and pending approvals, instructing the assessee to pursue necessary actions. The appeals filed by the revenue were treated as allowed for statistical purposes.</description>
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