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    <title>2016 (1) TMI 405 - ITAT AHMEDABAD</title>
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    <description>The appeals by two assessees against the orders of the CIT(A) regarding the disallowance of expenses under section 40(a)(ia) of the Income Tax Act for AY 2006-07 were heard together. The ITAT found that the AO had not adequately enquired into the nature of the expenses and decided to restore the issues to the AO for fresh consideration. Both appeals were allowed for statistical purposes, and the order was pronounced on October 21, 2015, in Ahmedabad.</description>
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      <description>The appeals by two assessees against the orders of the CIT(A) regarding the disallowance of expenses under section 40(a)(ia) of the Income Tax Act for AY 2006-07 were heard together. The ITAT found that the AO had not adequately enquired into the nature of the expenses and decided to restore the issues to the AO for fresh consideration. Both appeals were allowed for statistical purposes, and the order was pronounced on October 21, 2015, in Ahmedabad.</description>
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