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    <title>2023 (8) TMI 213 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal allowed the appeal, setting aside the order of the CIT(A) that disallowed certain expenditures claimed by the assessee under section 43B of the Income Tax Act, 1961. The Tribunal considered the rectification made by CPC Bangalore, which resulted in the deletion of the disallowance, and deemed the confirmation of the disallowance by the CIT(A) unjustified. The appeal was allowed, and the order was pronounced in the Open Court on 21st April 2023.</description>
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      <title>2023 (8) TMI 213 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=441234</link>
      <description>The Appellate Tribunal allowed the appeal, setting aside the order of the CIT(A) that disallowed certain expenditures claimed by the assessee under section 43B of the Income Tax Act, 1961. The Tribunal considered the rectification made by CPC Bangalore, which resulted in the deletion of the disallowance, and deemed the confirmation of the disallowance by the CIT(A) unjustified. The appeal was allowed, and the order was pronounced in the Open Court on 21st April 2023.</description>
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