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    <title>2021 (12) TMI 1073 - ITAT PUNE</title>
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    <description>The Tribunal set aside the orders passed by the Principal Commissioner of Income Tax (Pr.CIT) under Section 263, concluding that the Assessing Officer had allowed the claim for deduction under Section 54B after due verification and examination. Both appeals filed by the assessee were allowed, and the Tribunal pronounced the order on December 22, 2021.</description>
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      <description>The Tribunal set aside the orders passed by the Principal Commissioner of Income Tax (Pr.CIT) under Section 263, concluding that the Assessing Officer had allowed the claim for deduction under Section 54B after due verification and examination. Both appeals filed by the assessee were allowed, and the Tribunal pronounced the order on December 22, 2021.</description>
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