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    <title>2022 (4) TMI 1123 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete the disallowances under Sections 36(1)(iii) and 14A of the Income Tax Act, as well as the disallowance under Section 14A while computing book profits under Section 115JB. The Revenue&#039;s appeal was dismissed, with the Tribunal finding all grounds devoid of merit. The order was issued on 20th April 2022 in Ahmedabad.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete the disallowances under Sections 36(1)(iii) and 14A of the Income Tax Act, as well as the disallowance under Section 14A while computing book profits under Section 115JB. The Revenue&#039;s appeal was dismissed, with the Tribunal finding all grounds devoid of merit. The order was issued on 20th April 2022 in Ahmedabad.</description>
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