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    <description>The appeal by the assessee was partly allowed by the Tribunal. The Tribunal set aside the decisions of the lower authorities regarding the addition of the differential amount in receipts and the eligibility for deduction under Section 80P(2) of the Income Tax Act, 1961. The matter was remitted back to the Assessing Officer for further computation based on the corrected Form 26AS and balance of commission receivables.</description>
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      <description>The appeal by the assessee was partly allowed by the Tribunal. The Tribunal set aside the decisions of the lower authorities regarding the addition of the differential amount in receipts and the eligibility for deduction under Section 80P(2) of the Income Tax Act, 1961. The matter was remitted back to the Assessing Officer for further computation based on the corrected Form 26AS and balance of commission receivables.</description>
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