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    <title>2014 (1) TMI 1289 - ITAT AHMEDABAD</title>
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    <description>The tribunal in the case ruled in favor of the assessee by deleting certain additions made by the AO, including disallowance of proportionate interest expenses for the loan to its 80IA units, disallowance of deduction for LP Steam, and enhancing income due to discrepancies in coal consumption. The tribunal remitted several issues back to the CIT(A) for fresh consideration, emphasizing the need for cooperation and providing relevant documents. The appeals of both the assessee and the revenue were partly allowed for statistical purposes.</description>
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      <description>The tribunal in the case ruled in favor of the assessee by deleting certain additions made by the AO, including disallowance of proportionate interest expenses for the loan to its 80IA units, disallowance of deduction for LP Steam, and enhancing income due to discrepancies in coal consumption. The tribunal remitted several issues back to the CIT(A) for fresh consideration, emphasizing the need for cooperation and providing relevant documents. The appeals of both the assessee and the revenue were partly allowed for statistical purposes.</description>
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