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    <title>2014 (9) TMI 627 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal on the deletion of construction expenses and interest disallowance, upholding the CIT(A)&#039;s decisions. Regarding the Assessee&#039;s appeal on capital gains, the Tribunal partially allowed it by reducing the addition to Rs. 10 lacs. This judgment provides a balanced approach to the issues of construction expenses, interest disallowance, and capital gains, ensuring a fair outcome for both parties.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal on the deletion of construction expenses and interest disallowance, upholding the CIT(A)&#039;s decisions. Regarding the Assessee&#039;s appeal on capital gains, the Tribunal partially allowed it by reducing the addition to Rs. 10 lacs. This judgment provides a balanced approach to the issues of construction expenses, interest disallowance, and capital gains, ensuring a fair outcome for both parties.</description>
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