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    <title>2016 (2) TMI 1076 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT Ahmedabad ruled in favor of the assessee on both issues. The tribunal upheld the deletion of the addition related to rebate and discount claimed by the assessee and the addition made under section 40(a)(ia) of the Act for the assessment year 2009-10. The tribunal found that the assessee&#039;s explanations were supported by documentary evidence and factual details, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Appellate Tribunal ITAT Ahmedabad ruled in favor of the assessee on both issues. The tribunal upheld the deletion of the addition related to rebate and discount claimed by the assessee and the addition made under section 40(a)(ia) of the Act for the assessment year 2009-10. The tribunal found that the assessee&#039;s explanations were supported by documentary evidence and factual details, leading to the dismissal of the revenue&#039;s appeal.</description>
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