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    <title>2017 (3) TMI 949 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, condoning the delay and ruling in favor of the assessee on major issues of disallowance under Sections 40(a)(ia) and 40A(3). The minor addition based on estimation was dismissed as not pressed, and other general grounds were deemed not requiring adjudication.</description>
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      <description>The Tribunal partly allowed the appeal, condoning the delay and ruling in favor of the assessee on major issues of disallowance under Sections 40(a)(ia) and 40A(3). The minor addition based on estimation was dismissed as not pressed, and other general grounds were deemed not requiring adjudication.</description>
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