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    <title>2015 (4) TMI 1358 - ITAT ALLAHABAD</title>
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    <description>The appeal was allowed for statistical purposes, and the matter was remanded to the Assessing Officer for a fresh examination of the issue regarding the expenditure incurred by the assessee in connection with the receipt from Bharat Lok Shiksha Parishad, New Delhi. The Assessing Officer was directed to treat the assessee as an independent business entity and to reexamine the expenditure to establish its connection to the business activities. The assessee was given the opportunity to provide necessary evidence and arguments in support of their position.</description>
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      <description>The appeal was allowed for statistical purposes, and the matter was remanded to the Assessing Officer for a fresh examination of the issue regarding the expenditure incurred by the assessee in connection with the receipt from Bharat Lok Shiksha Parishad, New Delhi. The Assessing Officer was directed to treat the assessee as an independent business entity and to reexamine the expenditure to establish its connection to the business activities. The assessee was given the opportunity to provide necessary evidence and arguments in support of their position.</description>
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