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    <title>2014 (6) TMI 572 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal by deleting the addition of Rs 60,71,567/- based on discrepancies in the books of account. The Tribunal upheld the deletion of additions of Rs 27,20,045/- and Rs 1,34,569/- related to unaccounted production and depreciation on electric installation, respectively. The Tribunal emphasized the importance of maintaining accurate books of account and dismissed the Revenue&#039;s appeal, highlighting the need for specific defects to reject book results and proper categorization of assets for depreciation.</description>
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    <pubDate>Mon, 09 Jun 2014 00:00:00 +0530</pubDate>
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      <title>2014 (6) TMI 572 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=248668</link>
      <description>The Tribunal allowed the assessee&#039;s appeal by deleting the addition of Rs 60,71,567/- based on discrepancies in the books of account. The Tribunal upheld the deletion of additions of Rs 27,20,045/- and Rs 1,34,569/- related to unaccounted production and depreciation on electric installation, respectively. The Tribunal emphasized the importance of maintaining accurate books of account and dismissed the Revenue&#039;s appeal, highlighting the need for specific defects to reject book results and proper categorization of assets for depreciation.</description>
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