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    <title>2020 (3) TMI 422 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal regarding the disallowance of weighted deduction under Section 35(2AB) and remanded the issue of domestic travel expenses for reconsideration. The Tribunal dismissed the Revenue&#039;s appeals on all grounds, including the upward adjustment by TPO, capitalization of interest towards CWIP, and allowance of forex gain under Section 80IB. The cross-objections filed by the assessee were partly allowed, with some grounds dismissed as infructuous.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal regarding the disallowance of weighted deduction under Section 35(2AB) and remanded the issue of domestic travel expenses for reconsideration. The Tribunal dismissed the Revenue&#039;s appeals on all grounds, including the upward adjustment by TPO, capitalization of interest towards CWIP, and allowance of forex gain under Section 80IB. The cross-objections filed by the assessee were partly allowed, with some grounds dismissed as infructuous.</description>
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