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    <title>2021 (11) TMI 1145 - ITAT BANGALORE</title>
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    <description>The Tribunal condoned the delay in filing the appeal and upheld the CIT&#039;s revision order under Section 263, directing the AO to re-examine issues related to deductions under Sections 80P(2)(a)(i) and 80P(2)(d) in accordance with statutory obligations and recent judicial pronouncements. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal condoned the delay in filing the appeal and upheld the CIT&#039;s revision order under Section 263, directing the AO to re-examine issues related to deductions under Sections 80P(2)(a)(i) and 80P(2)(d) in accordance with statutory obligations and recent judicial pronouncements. The appeal was allowed for statistical purposes.</description>
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