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    <title>2019 (12) TMI 598 - ITAT LUCKNOW</title>
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    <description>The appeal was filed against the Commissioner&#039;s order regarding the assessment year 2014-15. The appellant challenged the enhanced scope of enquiry in a limited scrutiny case, disallowance of interest on unsecured loans, and ad hoc disallowances of expenses. The ITAT found in favor of the appellant on the disallowance of interest on unsecured loans and ad hoc disallowances of expenses, emphasizing the importance of adhering to legal provisions and case law in assessments and maintaining fairness and equity in tax proceedings.</description>
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      <description>The appeal was filed against the Commissioner&#039;s order regarding the assessment year 2014-15. The appellant challenged the enhanced scope of enquiry in a limited scrutiny case, disallowance of interest on unsecured loans, and ad hoc disallowances of expenses. The ITAT found in favor of the appellant on the disallowance of interest on unsecured loans and ad hoc disallowances of expenses, emphasizing the importance of adhering to legal provisions and case law in assessments and maintaining fairness and equity in tax proceedings.</description>
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