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    <title>2016 (1) TMI 459 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s claims regarding prior period expenditure, additional ground for &#039;mark to market gain&#039;, and prior period expenses for AY 2007-08. The Tribunal dismissed the Revenue&#039;s appeals regarding bad debt disallowance, transfer pricing adjustment, and depreciation disallowance. The Tribunal remanded the issues of VAT, entry tax, customs duty disallowance, and Section 10AA disallowance back to the AO for fresh adjudication. The Tribunal directed the deletion of the entire Section 14A disallowance.</description>
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