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    <title>2012 (12) TMI 240 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, deleting the disallowances related to leave encashment provision and software license fees, while restricting the disallowance under Section 14A to Rs. 1,00,000. The issue of reimbursement of expenses to clearing and forwarding agents was remanded back to the Assessing Officer for fresh adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, deleting the disallowances related to leave encashment provision and software license fees, while restricting the disallowance under Section 14A to Rs. 1,00,000. The issue of reimbursement of expenses to clearing and forwarding agents was remanded back to the Assessing Officer for fresh adjudication.</description>
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