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    <title>2018 (12) TMI 401 - ITAT CHANDIGARH</title>
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      <description>The Tribunal allowed the deduction under Section 80IB(10) for both assessment years, recognizing substantial compliance by the assessee. However, the disallowance of traveling expenses was remanded back to the AO for a detailed examination with specific instructions to provide adequate evidence. The final order concluded on 30.11.2018 with ITA 635/CHD/2017 being allowed and ITA 637/CHD/2017 being partly allowed for statistical purposes.</description>
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