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    <title>2014 (9) TMI 259 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal for statistical purposes, remitting the issues of disallowance under Section 14A and reversal of provision for diminution to the A.O. for verification. The Tribunal upheld the higher depreciation rate for leased vehicles and the addition of bad debts recovered. The Revenue&#039;s appeal was partly allowed for statistical purposes, with the issue of reversal of provision remitted to the A.O. for verification.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal for statistical purposes, remitting the issues of disallowance under Section 14A and reversal of provision for diminution to the A.O. for verification. The Tribunal upheld the higher depreciation rate for leased vehicles and the addition of bad debts recovered. The Revenue&#039;s appeal was partly allowed for statistical purposes, with the issue of reversal of provision remitted to the A.O. for verification.</description>
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