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    <title>2012 (11) TMI 230 - ITAT, AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objection, upholding the CIT(A)&#039;s decisions regarding disallowance under Section 14A, addition on account of Long Term Capital Gain, inclusion of service charges, and disallowance of Long Term Capital Losses. The Tribunal emphasized the genuineness of transactions and the proper application of the Income Tax Act provisions, ultimately allowing the assessee&#039;s appeal for A.Y. 06-07.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objection, upholding the CIT(A)&#039;s decisions regarding disallowance under Section 14A, addition on account of Long Term Capital Gain, inclusion of service charges, and disallowance of Long Term Capital Losses. The Tribunal emphasized the genuineness of transactions and the proper application of the Income Tax Act provisions, ultimately allowing the assessee&#039;s appeal for A.Y. 06-07.</description>
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