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    <title>2015 (2) TMI 1400 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remitting the issues back to the Assessing Officer (A.O.) for fresh consideration. The case involved deductions under Section 10A and disallowances under Sections 40(a)(i) and 14A of the Income Tax Act. The Tribunal directed the A.O. to reexamine the facts and provide the assessee with a reasonable opportunity to present their case. The cross-objection filed by the assessee was also allowed for statistical purposes. The judgment was delivered on February 25, 2015, in Chennai.</description>
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      <link>https://www.taxtmi.com/caselaws?id=312064</link>
      <description>The Tribunal allowed the Revenue&#039;s appeal for statistical purposes, remitting the issues back to the Assessing Officer (A.O.) for fresh consideration. The case involved deductions under Section 10A and disallowances under Sections 40(a)(i) and 14A of the Income Tax Act. The Tribunal directed the A.O. to reexamine the facts and provide the assessee with a reasonable opportunity to present their case. The cross-objection filed by the assessee was also allowed for statistical purposes. The judgment was delivered on February 25, 2015, in Chennai.</description>
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