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    <description>The ITAT remanded the case to the CIT(A) for fresh adjudication due to insufficient justification for the deletion of disallowance under Sec. 40(a)(i) of the IT Act. The Revenue&#039;s appeal was allowed for statistical purposes. The assessee&#039;s cross objection was dismissed, with the opportunity to present additional evidence during the new adjudication.</description>
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      <description>The ITAT remanded the case to the CIT(A) for fresh adjudication due to insufficient justification for the deletion of disallowance under Sec. 40(a)(i) of the IT Act. The Revenue&#039;s appeal was allowed for statistical purposes. The assessee&#039;s cross objection was dismissed, with the opportunity to present additional evidence during the new adjudication.</description>
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