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    <title>2023 (3) TMI 911 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeals for statistical purposes, remanding the issues back to the AO for further verification and examination. The Tribunal emphasized the need for proper documentation and adherence to legal provisions in claiming deductions and substantiating losses.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeals for statistical purposes, remanding the issues back to the AO for further verification and examination. The Tribunal emphasized the need for proper documentation and adherence to legal provisions in claiming deductions and substantiating losses.</description>
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