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    <title>2014 (2) TMI 263 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals concerning the validity of the notice under Section 148 and the re-assessment under Section 147, as well as the TDS credit claim. The issue of depreciation disallowance was remanded to the AO for reconsideration. Additionally, the Tribunal upheld the deletion of the interest expenses disallowance by the Ld. CIT(A). The revenue&#039;s appeal was dismissed.</description>
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      <title>2014 (2) TMI 263 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=243664</link>
      <description>The Tribunal allowed the assessee&#039;s appeals concerning the validity of the notice under Section 148 and the re-assessment under Section 147, as well as the TDS credit claim. The issue of depreciation disallowance was remanded to the AO for reconsideration. Additionally, the Tribunal upheld the deletion of the interest expenses disallowance by the Ld. CIT(A). The revenue&#039;s appeal was dismissed.</description>
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