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    <title>2013 (8) TMI 925 - ITAT AHMEDABAD</title>
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    <description>The appellate tribunal upheld the CIT(A)&#039;s decisions on all four issues, confirming the deletion of additions related to premium amortization expenses, gift expenses, staff ex-gratia, and Special Long Term Finance Fund expenses. The tribunal ruled in favor of the assessee, allowing these expenses as permissible under the Income Tax Act, supported by relevant guidelines and legal precedents.</description>
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      <description>The appellate tribunal upheld the CIT(A)&#039;s decisions on all four issues, confirming the deletion of additions related to premium amortization expenses, gift expenses, staff ex-gratia, and Special Long Term Finance Fund expenses. The tribunal ruled in favor of the assessee, allowing these expenses as permissible under the Income Tax Act, supported by relevant guidelines and legal precedents.</description>
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