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    <title>2017 (2) TMI 951 - ITAT AHMEDABAD</title>
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    <description>The assessee partly succeeded in its appeals regarding the validity of reopening assessment, deduction claim under Section 80IB, unexplained unsecured loan addition, and expenditure on consumption of stores and spares. The tribunal directed the Assessing Officer to delete disallowances and additions, accepting the assessee&#039;s substantive grounds. The Revenue&#039;s appeal was dismissed, maintaining the lower appellate findings and judicial consistency.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339251</link>
      <description>The assessee partly succeeded in its appeals regarding the validity of reopening assessment, deduction claim under Section 80IB, unexplained unsecured loan addition, and expenditure on consumption of stores and spares. The tribunal directed the Assessing Officer to delete disallowances and additions, accepting the assessee&#039;s substantive grounds. The Revenue&#039;s appeal was dismissed, maintaining the lower appellate findings and judicial consistency.</description>
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