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    <title>2021 (4) TMI 1352 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal set aside the Commissioner of Income Tax (Appeals)&#039; decision to disallow Rs. 24,70,000, deleting this addition. However, the Tribunal upheld the disallowance of Rs. 3,91,410 for the purchase of a vacant site, as uncontested by the Assessee. As a result, the appeal was partly allowed, with the Assessee succeeding in part.</description>
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      <description>The Tribunal set aside the Commissioner of Income Tax (Appeals)&#039; decision to disallow Rs. 24,70,000, deleting this addition. However, the Tribunal upheld the disallowance of Rs. 3,91,410 for the purchase of a vacant site, as uncontested by the Assessee. As a result, the appeal was partly allowed, with the Assessee succeeding in part.</description>
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