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    <title>2020 (2) TMI 713 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partially allowed the appeal, directing the AO to delete the bad debt addition of Rs. 11.5 crores as the assessee was found to be engaged in business activities and entitled to the deduction. Regarding the disallowance of land leveling expenses of Rs. 33,42,400, the Tribunal partially allowed the claim, disallowing expenses for prior periods and post-property transfer. The decision was issued on 12/02/2020 in Ahmedabad.</description>
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      <title>2020 (2) TMI 713 - ITAT AHMEDABAD</title>
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      <description>The Tribunal partially allowed the appeal, directing the AO to delete the bad debt addition of Rs. 11.5 crores as the assessee was found to be engaged in business activities and entitled to the deduction. Regarding the disallowance of land leveling expenses of Rs. 33,42,400, the Tribunal partially allowed the claim, disallowing expenses for prior periods and post-property transfer. The decision was issued on 12/02/2020 in Ahmedabad.</description>
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