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    <title>2022 (11) TMI 1402 - ITAT BANGALORE</title>
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    <description>The Tribunal granted relief to the assessee by remanding certain issues back to the AO for verification and directing the deletion of specific additions. The Tribunal emphasized adherence to legal precedents and the application of correct legal principles in determining tax liability. Notably, the Tribunal ordered the deletion of additions related to capital gains and under Section 115JB, following a decision by the jurisdictional High Court.</description>
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      <description>The Tribunal granted relief to the assessee by remanding certain issues back to the AO for verification and directing the deletion of specific additions. The Tribunal emphasized adherence to legal precedents and the application of correct legal principles in determining tax liability. Notably, the Tribunal ordered the deletion of additions related to capital gains and under Section 115JB, following a decision by the jurisdictional High Court.</description>
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