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    <title>2020 (7) TMI 16 - ITAT BANGALORE</title>
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    <description>The appeal by the revenue challenging the Ld CIT(A)&#039;s decision on additions made by the AO under section 154 of the Act for the assessment year 2013-14 was allowed. The Tribunal remanded the issues of depreciation and disallowance under section 14A back to the AO for fresh examination due to lack of opportunity for the assessee to present detailed breakup. The cross objection filed by the assessee regarding violation of natural justice was deemed irrelevant as both issues were remanded. The appeal by the revenue and the cross objection by the assessee were allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=396347</link>
      <description>The appeal by the revenue challenging the Ld CIT(A)&#039;s decision on additions made by the AO under section 154 of the Act for the assessment year 2013-14 was allowed. The Tribunal remanded the issues of depreciation and disallowance under section 14A back to the AO for fresh examination due to lack of opportunity for the assessee to present detailed breakup. The cross objection filed by the assessee regarding violation of natural justice was deemed irrelevant as both issues were remanded. The appeal by the revenue and the cross objection by the assessee were allowed for statistical purposes.</description>
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