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    <title>2020 (11) TMI 214 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for statistical purposes regarding disallowance under section 80JJAA and the foreign tax credit issues. It remanded both issues to the AO for further examination, directing verification of employment conditions and evidence for the foreign tax credit claim. The levy of interest under section 234B remained unresolved.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes regarding disallowance under section 80JJAA and the foreign tax credit issues. It remanded both issues to the AO for further examination, directing verification of employment conditions and evidence for the foreign tax credit claim. The levy of interest under section 234B remained unresolved.</description>
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