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    <title>2012 (7) TMI 942 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal, remanding the issues of interest expenses and freight/truck hire charges disallowance back to the A.O. for fresh decisions based on burden of proof on the assessee regarding full payment by year end. The disallowance of conveyance and salary expenses was upheld by the Tribunal.</description>
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