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    <title>2022 (1) TMI 1374 - ITAT BANGALORE</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeals for statistical purposes and dismissed the revenue&#039;s appeals. Various issues were remitted to the AO for reconsideration with specific directions from the Tribunal. The AO&#039;s decisions on grounds such as incorrect appreciation of facts, errors in assessing total loss, reduction of export proceeds, disallowance of provisions, and other issues were either upheld or remitted for fresh consideration as per the Tribunal&#039;s directives.</description>
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      <description>The Tribunal partially allowed the assessee&#039;s appeals for statistical purposes and dismissed the revenue&#039;s appeals. Various issues were remitted to the AO for reconsideration with specific directions from the Tribunal. The AO&#039;s decisions on grounds such as incorrect appreciation of facts, errors in assessing total loss, reduction of export proceeds, disallowance of provisions, and other issues were either upheld or remitted for fresh consideration as per the Tribunal&#039;s directives.</description>
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