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    <title>2018 (8) TMI 268 - ITAT NAGPUR</title>
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    <description>The tribunal allowed the appeals by the assessee, quashing the directions of the Commissioner of Income Tax under section 263. It found that the Assessing Officer&#039;s actions were justified, condoning the delay in filing the appeal and upholding the allowance of deduction under section 80-IB. The tribunal concluded that the Assessing Officer&#039;s acceptance of a certain amount for taxation was not erroneous, leading to a favorable outcome for the assessee in the case.</description>
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      <description>The tribunal allowed the appeals by the assessee, quashing the directions of the Commissioner of Income Tax under section 263. It found that the Assessing Officer&#039;s actions were justified, condoning the delay in filing the appeal and upholding the allowance of deduction under section 80-IB. The tribunal concluded that the Assessing Officer&#039;s acceptance of a certain amount for taxation was not erroneous, leading to a favorable outcome for the assessee in the case.</description>
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