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    <title>2013 (11) TMI 1322 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete disallowances and grant relief in various aspects, including labor expenses, service tax liability, VAT liability, subcontractor payments, vehicle expenses, and telephone expenses. The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletions and restrictions of disallowances based on proper application of legal provisions and detailed verification of facts, noting the absence of specific defects in the assessee&#039;s records.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete disallowances and grant relief in various aspects, including labor expenses, service tax liability, VAT liability, subcontractor payments, vehicle expenses, and telephone expenses. The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletions and restrictions of disallowances based on proper application of legal provisions and detailed verification of facts, noting the absence of specific defects in the assessee&#039;s records.</description>
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