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    <title>2021 (4) TMI 441 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeal, upholding the disallowance under Section 14A for administrative expenses and the disallowance for late payment of PF and ESI. However, the Tribunal reversed the ad-hoc disallowance of Rs. 15,00,000 for various business expenses.</description>
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