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    <title>2020 (4) TMI 654 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal concerning the condonation of delay, addition of income from gifts, and addition of expenses for Vrajyatra. The Tribunal held that the delay in filing was condoned due to a reasonable cause, gifts received were not chargeable to tax, and disallowed expenses for Vrajyatra were unjustified. The issues regarding interest under section 234A and penalty under section 271(1)(c) were consequent and required no further adjudication. The Tribunal pronounced the order on 13-02-2020.</description>
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      <title>2020 (4) TMI 654 - ITAT AHMEDABAD</title>
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      <description>The Tribunal allowed the Assessee&#039;s appeal concerning the condonation of delay, addition of income from gifts, and addition of expenses for Vrajyatra. The Tribunal held that the delay in filing was condoned due to a reasonable cause, gifts received were not chargeable to tax, and disallowed expenses for Vrajyatra were unjustified. The issues regarding interest under section 234A and penalty under section 271(1)(c) were consequent and required no further adjudication. The Tribunal pronounced the order on 13-02-2020.</description>
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