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    <title>2023 (1) TMI 831 - ITAT PUNE</title>
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    <description>The Tribunal allowed the revenue&#039;s appeal for statistical purposes, remanding the matter to the Assessing Officer for verification of qualifying expenses under section 43B in the Tax Audit Report. The Departmental Representative acknowledged the Assessing Officer&#039;s error in rectification and requested a remand for verification, which the assessee&#039;s representative agreed to. The relief granted by the Ld. FAA was deemed erroneous without proper verification of expenses, leading to the remand for further examination.</description>
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      <description>The Tribunal allowed the revenue&#039;s appeal for statistical purposes, remanding the matter to the Assessing Officer for verification of qualifying expenses under section 43B in the Tax Audit Report. The Departmental Representative acknowledged the Assessing Officer&#039;s error in rectification and requested a remand for verification, which the assessee&#039;s representative agreed to. The relief granted by the Ld. FAA was deemed erroneous without proper verification of expenses, leading to the remand for further examination.</description>
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