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    <title>2023 (4) TMI 893 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the addition under section 80IC of the Income Tax Act for the Assessment Year 2011-12. The Tribunal found in favor of the assessee, noting compliance with directions under section 144A and the submission of required documents. It concluded that the original deduction should stand as there was no valid reason presented by the Revenue to support the reassessment decision.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the addition under section 80IC of the Income Tax Act for the Assessment Year 2011-12. The Tribunal found in favor of the assessee, noting compliance with directions under section 144A and the submission of required documents. It concluded that the original deduction should stand as there was no valid reason presented by the Revenue to support the reassessment decision.</description>
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