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    <description>The Tribunal allowed the appeal for statistical purposes, setting aside the Commissioner of Income Tax (Appeals) order and directing a fresh assessment of the disallowance of expenses under section 40(a)(ia) by the Assessing Officer. The legal grounds challenging the validity of the reassessment order were dismissed as not pressed by the appellant.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, setting aside the Commissioner of Income Tax (Appeals) order and directing a fresh assessment of the disallowance of expenses under section 40(a)(ia) by the Assessing Officer. The legal grounds challenging the validity of the reassessment order were dismissed as not pressed by the appellant.</description>
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