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    <title>2019 (4) TMI 666 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, reversing the CIT(A)&#039;s findings on all issues, including disallowance under Section 40(a)(ia) for non-deduction of TDS, addition under Section 14A, disallowance of building repair expenditure as capital expenditure, and addition under Section 145A. The Tribunal directed the AO to delete the additions, emphasizing compliance with relevant provisions. The order was pronounced on 29/03/2019 at Ahmedabad.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, reversing the CIT(A)&#039;s findings on all issues, including disallowance under Section 40(a)(ia) for non-deduction of TDS, addition under Section 14A, disallowance of building repair expenditure as capital expenditure, and addition under Section 145A. The Tribunal directed the AO to delete the additions, emphasizing compliance with relevant provisions. The order was pronounced on 29/03/2019 at Ahmedabad.</description>
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