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    <title>2019 (7) TMI 1045 - GUJARAT HIGH COURT</title>
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    <description>The Tax Appeal challenging various issues related to income tax disallowances was dismissed. The Tribunal upheld the decisions of the CIT(A) on all counts, including disallowance of short-term capital gains against depreciation, addition under Section 68 of the Income Tax Act, disallowance of bad debts written off, and addition on account of cash deposit. The Tribunal found no substantial question of law and deemed the appeal to be fact-based, leading to its dismissal.</description>
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