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    <title>2023 (4) TMI 687 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal allowed the Assessee&#039;s appeal challenging the legality of orders under sections 143(1)(a) &amp;amp; 154, denial of deduction under section 80-P, constitutionality of section 80AC, and delay in audit completion. The Tribunal found merit in the Assessee&#039;s arguments, reversed the order under appeal, and canceled the disallowance of Rs. 2,27,994. The appeal was allowed, and the decision was rendered on 05.04.2023.</description>
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      <title>2023 (4) TMI 687 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=436661</link>
      <description>The Appellate Tribunal allowed the Assessee&#039;s appeal challenging the legality of orders under sections 143(1)(a) &amp;amp; 154, denial of deduction under section 80-P, constitutionality of section 80AC, and delay in audit completion. The Tribunal found merit in the Assessee&#039;s arguments, reversed the order under appeal, and canceled the disallowance of Rs. 2,27,994. The appeal was allowed, and the decision was rendered on 05.04.2023.</description>
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