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    <title>2010 (4) TMI 1056 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions on various issues including deduction under section 80-IA for manufacturing activity, disallowance under section 37 of the Act, addition on account of Gross Profit, and disallowance under section 40A(2)(b) for excess interest paid to related parties. The Tribunal found in favor of the assessee on all counts, affirming the CIT(A)&#039;s orders.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s decisions on various issues including deduction under section 80-IA for manufacturing activity, disallowance under section 37 of the Act, addition on account of Gross Profit, and disallowance under section 40A(2)(b) for excess interest paid to related parties. The Tribunal found in favor of the assessee on all counts, affirming the CIT(A)&#039;s orders.</description>
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