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    <title>2022 (3) TMI 215 - ITAT DELHI</title>
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    <description>The Tribunal remanded the issues related to the deduction claim under Section 43B back to the Assessing Officer for reevaluation based on the evidence provided by the appellant. The decision aimed to ensure a fair assessment process and proper consideration of the appellant&#039;s claims, allowing the appeal for statistical purposes.</description>
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      <description>The Tribunal remanded the issues related to the deduction claim under Section 43B back to the Assessing Officer for reevaluation based on the evidence provided by the appellant. The decision aimed to ensure a fair assessment process and proper consideration of the appellant&#039;s claims, allowing the appeal for statistical purposes.</description>
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