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    <title>2022 (5) TMI 942 - ITAT BANGALORE</title>
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    <description>The Tribunal partly allowed the appeal filed by the assessee. It ruled in favor of the assessee on the disallowance under section 40(a)(i) of the Income Tax Act and the write back of excess provision issues. However, the claim for the deduction of education cess paid was rejected by the Tribunal.</description>
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      <description>The Tribunal partly allowed the appeal filed by the assessee. It ruled in favor of the assessee on the disallowance under section 40(a)(i) of the Income Tax Act and the write back of excess provision issues. However, the claim for the deduction of education cess paid was rejected by the Tribunal.</description>
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