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    <title>2022 (12) TMI 388 - ITAT BANGALORE</title>
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    <description>The appeals in ITA No.686/Bang/2022 and ITA No.687/Bang/2022 were partly allowed. The Tribunal remanded several issues to the Assessing Officer for fresh consideration and directed the deletion of certain disallowances based on established legal principles. Notably, the Tribunal directed the allowance of the deduction for bad debts written off and the deletion of disallowances related to non-deduction of tax at source and commission expenses. The parties agreed to follow previous decisions and the Tribunal&#039;s directions for further assessment in specific instances.</description>
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