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    <title>2021 (1) TMI 1244 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on disallowances under Section 14A, late delivery charges, and foreign commission. The Tribunal affirmed that the disallowances were correctly calculated and justified under the Income Tax Act provisions. The appeal was ultimately dismissed, with the Tribunal finding no reason to interfere with the CIT(A)&#039;s orders based on past rulings and the nature of the expenses involved.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on disallowances under Section 14A, late delivery charges, and foreign commission. The Tribunal affirmed that the disallowances were correctly calculated and justified under the Income Tax Act provisions. The appeal was ultimately dismissed, with the Tribunal finding no reason to interfere with the CIT(A)&#039;s orders based on past rulings and the nature of the expenses involved.</description>
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