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    <title>2020 (5) TMI 43 - ITAT CHANDIGARH</title>
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    <description>The appeal was partly allowed. The Tribunal directed the Assessing Officer to allow the 100% deduction under section 80IC as per the Supreme Court&#039;s ruling. Additionally, part of the addition related to unexplained cash deposits was deleted, while the remaining portion of the addition was sustained. The issue concerning interest income from the bank guarantee was dismissed as not pressed.</description>
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      <description>The appeal was partly allowed. The Tribunal directed the Assessing Officer to allow the 100% deduction under section 80IC as per the Supreme Court&#039;s ruling. Additionally, part of the addition related to unexplained cash deposits was deleted, while the remaining portion of the addition was sustained. The issue concerning interest income from the bank guarantee was dismissed as not pressed.</description>
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