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    <title>2014 (2) TMI 431 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the deletion of the disallowance under Section 14A of the Income Tax Act. The matter concerning the deduction under Section 80IB for freight receipt income was remitted to the Assessing Officer for fresh consideration, emphasizing the requirement for prompt submission of necessary details. The appeal related to the subsidy received for ISO certification was dismissed as not pressed.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal partly, directing the deletion of the disallowance under Section 14A of the Income Tax Act. The matter concerning the deduction under Section 80IB for freight receipt income was remitted to the Assessing Officer for fresh consideration, emphasizing the requirement for prompt submission of necessary details. The appeal related to the subsidy received for ISO certification was dismissed as not pressed.</description>
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