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    <title>2016 (10) TMI 1323 - ITAT JAIPUR</title>
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    <description>The ITAT partially allowed the assessee&#039;s appeal, granting relief on disallowances under Sections 43B(f) and 14A, and remanding the interest income classification issue for further AO verification. The revenue&#039;s appeal was entirely dismissed, affirming the CIT(A)&#039;s decisions on depreciation for road construction, EDP equipment, and deductions under Section 80IB.</description>
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      <title>2016 (10) TMI 1323 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=292569</link>
      <description>The ITAT partially allowed the assessee&#039;s appeal, granting relief on disallowances under Sections 43B(f) and 14A, and remanding the interest income classification issue for further AO verification. The revenue&#039;s appeal was entirely dismissed, affirming the CIT(A)&#039;s decisions on depreciation for road construction, EDP equipment, and deductions under Section 80IB.</description>
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