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    <title>2005 (1) TMI 322 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Department&#039;s appeal. It directed the AO to allow the deduction under Section 80L of the IT Act and deleted the additions made on account of household expenses and jewelry. Additionally, the Tribunal upheld the deletion of additions related to cash found during the search and investments in various financial instruments.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Department&#039;s appeal. It directed the AO to allow the deduction under Section 80L of the IT Act and deleted the additions made on account of household expenses and jewelry. Additionally, the Tribunal upheld the deletion of additions related to cash found during the search and investments in various financial instruments.</description>
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