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    <title>2022 (8) TMI 256 - ITAT BANGALORE</title>
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    <description>The Tribunal remitted the issues raised in the appeal to the AO for re-examination in light of the Supreme Court&#039;s judgment. The AO was directed to consider the appellant&#039;s claims for deductions under sections 80P(2)(a)(i) and 80P(2)(d) afresh, taking into account relevant precedents and statutory provisions. The appeal was partly allowed for statistical purposes, and the stay petition was dismissed as infructuous.</description>
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      <description>The Tribunal remitted the issues raised in the appeal to the AO for re-examination in light of the Supreme Court&#039;s judgment. The AO was directed to consider the appellant&#039;s claims for deductions under sections 80P(2)(a)(i) and 80P(2)(d) afresh, taking into account relevant precedents and statutory provisions. The appeal was partly allowed for statistical purposes, and the stay petition was dismissed as infructuous.</description>
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