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    <title>2010 (10) TMI 1055 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee regarding challenges to additions in diesel and trip expenses, levy of interest u/s 234D, deletion of disallowance on capital advance, deletion of a fine penalty, and restriction of bad debts disallowance. The decisions were supported by detailed analysis, legal provisions, and precedent, resulting in partial allowance of the assessee&#039;s appeals and dismissal of the revenue&#039;s challenges.</description>
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