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    <title>2021 (3) TMI 256 - ITAT JAIPUR</title>
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    <description>The Tribunal partly allowed the appeal by the assessee, modifying the Principal Commissioner of Income Tax&#039;s order. The Tribunal excluded the examination of the claim under Section 80(P)(2)(d) and the provision for bonus, remanding the matter to the Assessing Officer for a fresh examination. The Tribunal upheld the examination of the allowability of various provisions, finding the AO&#039;s order not erroneous or prejudicial in those regards.</description>
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      <description>The Tribunal partly allowed the appeal by the assessee, modifying the Principal Commissioner of Income Tax&#039;s order. The Tribunal excluded the examination of the claim under Section 80(P)(2)(d) and the provision for bonus, remanding the matter to the Assessing Officer for a fresh examination. The Tribunal upheld the examination of the allowability of various provisions, finding the AO&#039;s order not erroneous or prejudicial in those regards.</description>
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