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exempt income, but not exceeding the actual expenditure claimed. ITAT-Panaji Page 26 of 42 Prime Mineral Exports Pvt. Ltd.(Now Amalgamated with Fomento Resources Pvt. Ltd.) Vs JCIT, Panaji ITA Nos.003/PAN/2023 AY: 2009-10 5.24 In view of the former discussion, respectfully following the Ld. SB decision (supra), we set-aside the impugned computation of disallowance and direct