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    <title>2011 (12) TMI 73 - ITAT, Ahmedabad</title>
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    <description>The Tribunal partly allowed the appeal filed by the assessee, granting an opportunity to substantiate the credit claim under section 68 of the IT Act and reducing the disallowance of vehicle expenses and depreciation. The matter was remanded back to the Assessing Officer for fresh adjudication with specific directions to afford the assessee a reasonable opportunity to present their case.</description>
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      <description>The Tribunal partly allowed the appeal filed by the assessee, granting an opportunity to substantiate the credit claim under section 68 of the IT Act and reducing the disallowance of vehicle expenses and depreciation. The matter was remanded back to the Assessing Officer for fresh adjudication with specific directions to afford the assessee a reasonable opportunity to present their case.</description>
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