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    <title>1999 (1) TMI 67 - ITAT RAJKOT</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal (ITA No. 764/Ahd/90) and partly allowed the assessee&#039;s appeal (ITA No. 785/Ahd/90), providing relief on various disallowances and additions challenged by the Revenue, including disallowances under Section 43B and 40A(2)(b), bad debt claims, and additions related to sales of scrap and transactions with sister concerns. The Tribunal upheld the CIT(A)&#039;s decisions on these matters, emphasizing the reasonableness and justifications provided by the assessee, resulting in the dismissal of several grounds of appeal raised by the Revenue.</description>
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    <pubDate>Mon, 18 Jan 1999 00:00:00 +0530</pubDate>
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      <title>1999 (1) TMI 67 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=71233</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal (ITA No. 764/Ahd/90) and partly allowed the assessee&#039;s appeal (ITA No. 785/Ahd/90), providing relief on various disallowances and additions challenged by the Revenue, including disallowances under Section 43B and 40A(2)(b), bad debt claims, and additions related to sales of scrap and transactions with sister concerns. The Tribunal upheld the CIT(A)&#039;s decisions on these matters, emphasizing the reasonableness and justifications provided by the assessee, resulting in the dismissal of several grounds of appeal raised by the Revenue.</description>
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      <pubDate>Mon, 18 Jan 1999 00:00:00 +0530</pubDate>
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