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    <title>2014 (10) TMI 650 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. The Commissioner of Income Tax (Appeals)&#039;s decisions on the disallowances and additions made by the Assessing Officer were confirmed. Disallowance of administrative and collection charges under Section 14A of the Income Tax Act was deleted. Disallowance of travelling expenses of directors was reduced. Additions made under Section 40(a)(ia) for non-deduction of TDS on effluent treatment charges and overseas freight expenditure were also deleted.</description>
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