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    <title>2016 (1) TMI 780 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s disallowance of deductions under Section 80IB for Assessment Years 2001-02, 2003-04, and 2007-08. The Tribunal found that the assessee failed to provide sufficient evidence and meet the statutory requirements, leading to the disallowance of deductions. Consequently, the Revenue&#039;s appeals were allowed, and the disallowance of deductions for the relevant assessment years was confirmed.</description>
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      <title>2016 (1) TMI 780 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=270988</link>
      <description>The Tribunal upheld the Assessing Officer&#039;s disallowance of deductions under Section 80IB for Assessment Years 2001-02, 2003-04, and 2007-08. The Tribunal found that the assessee failed to provide sufficient evidence and meet the statutory requirements, leading to the disallowance of deductions. Consequently, the Revenue&#039;s appeals were allowed, and the disallowance of deductions for the relevant assessment years was confirmed.</description>
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