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    <title>2022 (10) TMI 1105 - ITAT AMRITSAR</title>
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    <description>The ITAT allowed the appeal for statistical purposes, setting aside the decision of the ld. CIT(A) and remanding the matter back to the ld. AO for re-computation in accordance with the observations made during the proceedings. The Tribunal focused on the specific issue related to the deduction u/s 80 IB, directing the ld. AO to re-compute the &quot;other income&quot; to determine the eligible income for the deduction.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, setting aside the decision of the ld. CIT(A) and remanding the matter back to the ld. AO for re-computation in accordance with the observations made during the proceedings. The Tribunal focused on the specific issue related to the deduction u/s 80 IB, directing the ld. AO to re-compute the &quot;other income&quot; to determine the eligible income for the deduction.</description>
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