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    <title>2016 (3) TMI 120 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the Assessee&#039;s appeals by overturning the disallowance of depreciation and the addition of bad and doubtful debts for computing book profit. The issue regarding the deduction under Section 80IA was remanded to the Assessing Officer for further review. The grounds related to the reopening of assessment and jurisdiction were dismissed as not pressed. The Tribunal did not specifically address the taxability of income on the principle of mutuality.</description>
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      <description>The Tribunal partially allowed the Assessee&#039;s appeals by overturning the disallowance of depreciation and the addition of bad and doubtful debts for computing book profit. The issue regarding the deduction under Section 80IA was remanded to the Assessing Officer for further review. The grounds related to the reopening of assessment and jurisdiction were dismissed as not pressed. The Tribunal did not specifically address the taxability of income on the principle of mutuality.</description>
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