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    <title>2019 (3) TMI 1836 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal dismissed both grounds of appeal by the revenue, upholding the decisions of the CIT(A) and relying on judicial precedents. The disallowance under section 14A of the Income Tax Act and the disallowance of interest on advance for the purchase of immovable property were both ruled in favor of the assessee, leading to the dismissal of the revenue&#039;s appeal.</description>
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      <description>The Appellate Tribunal dismissed both grounds of appeal by the revenue, upholding the decisions of the CIT(A) and relying on judicial precedents. The disallowance under section 14A of the Income Tax Act and the disallowance of interest on advance for the purchase of immovable property were both ruled in favor of the assessee, leading to the dismissal of the revenue&#039;s appeal.</description>
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