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    <title>2018 (10) TMI 1098 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal by reversing the disallowances of labour and diesel expenses, citing the absence of defects in payment processes and accepting explanations provided by the assessee. The appeal regarding the disallowance under Section 40A(3) was dismissed as not pressed.</description>
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      <description>The Tribunal partially allowed the appeal by reversing the disallowances of labour and diesel expenses, citing the absence of defects in payment processes and accepting explanations provided by the assessee. The appeal regarding the disallowance under Section 40A(3) was dismissed as not pressed.</description>
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