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    <title>2019 (4) TMI 546 - ITAT CHANDIGARH</title>
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    <description>The court partially allowed the appeal, remanding specific issues to the Assessing Officer for further verification. The denial of deduction under section 80IC on various items such as interest income, unexplained cash credits, and partner transactions was upheld after reexamination. The court directed the Assessing Officer to review the sources and creditworthiness of the amounts in question, ultimately concluding that the assessee was not eligible for the claimed deductions under section 80IC.</description>
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      <title>2019 (4) TMI 546 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=378102</link>
      <description>The court partially allowed the appeal, remanding specific issues to the Assessing Officer for further verification. The denial of deduction under section 80IC on various items such as interest income, unexplained cash credits, and partner transactions was upheld after reexamination. The court directed the Assessing Officer to review the sources and creditworthiness of the amounts in question, ultimately concluding that the assessee was not eligible for the claimed deductions under section 80IC.</description>
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      <pubDate>Wed, 27 Feb 2019 00:00:00 +0530</pubDate>
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