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    <title>2021 (10) TMI 206 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal, emphasizing that no disallowance was warranted if the recipient included the payment in their gross income and paid tax. The Tribunal directed the Assessing Officer to verify these facts before making any disallowance.</description>
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      <description>The Tribunal allowed the appeal, emphasizing that no disallowance was warranted if the recipient included the payment in their gross income and paid tax. The Tribunal directed the Assessing Officer to verify these facts before making any disallowance.</description>
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