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    <title>2023 (7) TMI 794 - ITAT PUNE</title>
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    <description>The Revenue&#039;s appeal was partly allowed in a case concerning the assessment order for A.Y. 2014-15. The disallowances of commission expenses and indexed cost of improvement were reinstated. The decisions regarding deduction u/s 54F and exemption u/s 54EC were reversed in favor of the Revenue. The cross objection filed by the assessee was dismissed due to being time-barred and lacking justifiable reasons.</description>
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      <description>The Revenue&#039;s appeal was partly allowed in a case concerning the assessment order for A.Y. 2014-15. The disallowances of commission expenses and indexed cost of improvement were reinstated. The decisions regarding deduction u/s 54F and exemption u/s 54EC were reversed in favor of the Revenue. The cross objection filed by the assessee was dismissed due to being time-barred and lacking justifiable reasons.</description>
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