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    <title>2010 (10) TMI 651 - ITAT, Ahmedabad</title>
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    <description>The Tribunal allowed the appeal partially by deleting the disallowance of portal development expenses and allowing the claim for bad debts of Rs.14,48,460. However, the disallowance of Rs.3,40,000 as bad debt and the interest charged under Section 234B were upheld. The Tribunal&#039;s decision was pronounced on 29.10.2010.</description>
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      <description>The Tribunal allowed the appeal partially by deleting the disallowance of portal development expenses and allowing the claim for bad debts of Rs.14,48,460. However, the disallowance of Rs.3,40,000 as bad debt and the interest charged under Section 234B were upheld. The Tribunal&#039;s decision was pronounced on 29.10.2010.</description>
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