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    <title>2019 (12) TMI 591 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal against the order passed under section 263 while dismissing the appeal related to the consequential order. The appellant&#039;s arguments regarding the delay in filing, disallowance of deduction under section 40(a)(ia), and the validity of the addition made without incriminating material were considered. The Tribunal&#039;s decision was based on a thorough examination of the facts and legal provisions, ultimately resulting in the appeal being allowed in part and dismissed in part.</description>
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      <description>The Tribunal allowed the appeal against the order passed under section 263 while dismissing the appeal related to the consequential order. The appellant&#039;s arguments regarding the delay in filing, disallowance of deduction under section 40(a)(ia), and the validity of the addition made without incriminating material were considered. The Tribunal&#039;s decision was based on a thorough examination of the facts and legal provisions, ultimately resulting in the appeal being allowed in part and dismissed in part.</description>
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