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    <title>2021 (12) TMI 301 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeals of the assessees, directing the authorities to delete the additions made under Sections 68 and 69C and to allow the exemption claimed under Section 10(38). The stay applications filed by the assessees were dismissed as infructuous.</description>
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      <description>The Tribunal allowed the appeals of the assessees, directing the authorities to delete the additions made under Sections 68 and 69C and to allow the exemption claimed under Section 10(38). The stay applications filed by the assessees were dismissed as infructuous.</description>
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