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    <title>2018 (12) TMI 404 - ITAT AHMEDABAD</title>
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    <description>The Revenue&#039;s appeal was dismissed as non-maintainable due to the tax effect being less than Rs. 20 Lakhs. The assessee&#039;s appeal was dismissed for lack of evidence supporting the claim for brought forward unabsorbed depreciation. The Tribunal upheld the decisions of the Revenue authorities and found no merit in the contentions raised by the parties. Both appeals were ultimately rejected, with the Tribunal refusing to interfere with the detailed findings of the CIT(A).</description>
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      <description>The Revenue&#039;s appeal was dismissed as non-maintainable due to the tax effect being less than Rs. 20 Lakhs. The assessee&#039;s appeal was dismissed for lack of evidence supporting the claim for brought forward unabsorbed depreciation. The Tribunal upheld the decisions of the Revenue authorities and found no merit in the contentions raised by the parties. Both appeals were ultimately rejected, with the Tribunal refusing to interfere with the detailed findings of the CIT(A).</description>
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