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    <title>2021 (1) TMI 205 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal, remitting both issues back to the Assessing Officer for further verification and appropriate action. The first issue regarding the rejection of deduction under Section 80G for CSR donations was referred back for verification of eligibility conditions for claiming the deduction. The second issue concerning the non-grant of deduction for gratuity was also remitted for the AO to quantify the deduction amount and decide accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=402613</link>
      <description>The Tribunal partly allowed the appeal, remitting both issues back to the Assessing Officer for further verification and appropriate action. The first issue regarding the rejection of deduction under Section 80G for CSR donations was referred back for verification of eligibility conditions for claiming the deduction. The second issue concerning the non-grant of deduction for gratuity was also remitted for the AO to quantify the deduction amount and decide accordingly.</description>
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