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    <title>2014 (2) TMI 1020 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, deleting the disallowance under Section 14A read with Rule 8D and remitting the issue of depreciation on leasehold land back to the AO for re-examination. The other grounds regarding the validity of the assessment order, levy of interest, and initiation of penalty proceedings were dismissed as not pressed or consequential.</description>
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      <description>The Tribunal partly allowed the appeal, deleting the disallowance under Section 14A read with Rule 8D and remitting the issue of depreciation on leasehold land back to the AO for re-examination. The other grounds regarding the validity of the assessment order, levy of interest, and initiation of penalty proceedings were dismissed as not pressed or consequential.</description>
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