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    <title>2017 (6) TMI 1321 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s order, dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. The surplus earned from PDS activities on behalf of the GoG was deemed not taxable as income in the hands of the assessee. The Tribunal emphasized the consistency in accounting practices and legal principles established in previous judicial decisions, supporting the assessee&#039;s position.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s order, dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. The surplus earned from PDS activities on behalf of the GoG was deemed not taxable as income in the hands of the assessee. The Tribunal emphasized the consistency in accounting practices and legal principles established in previous judicial decisions, supporting the assessee&#039;s position.</description>
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