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    <title>2013 (11) TMI 524 - ITAT AHMEDABAD</title>
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    <description>The tribunal upheld the disallowance on account of shortage/rate difference due to lack of checks and partial waiver by contractees, restricting the disallowance to Rs. 50,000 based on past precedents. Additionally, the tribunal partially allowed the appeal on the addition of interest on sundry debtors, directing the Assessing Officer to rework the interest by excluding certain parties, considering the justification provided by the Assessee regarding non-interest bearing funds and interest charged from other debtors.</description>
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