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    <title>2014 (1) TMI 1325 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed both appeals of the assessee for statistical purposes, directing fresh decisions on issues including the credit of taxes paid in a foreign country, adjustment of tax credits under section 143(1) of the Income Tax Act, and disallowance under section 40(a)(ia) for non-deduction of TDS on payments. The Tribunal set aside the CIT(A)&#039;s orders on these matters, instructing reevaluation based on legal arguments presented by the appellant.</description>
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      <description>The Tribunal allowed both appeals of the assessee for statistical purposes, directing fresh decisions on issues including the credit of taxes paid in a foreign country, adjustment of tax credits under section 143(1) of the Income Tax Act, and disallowance under section 40(a)(ia) for non-deduction of TDS on payments. The Tribunal set aside the CIT(A)&#039;s orders on these matters, instructing reevaluation based on legal arguments presented by the appellant.</description>
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