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    <title>2022 (8) TMI 129 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions, dismissing the Revenue&#039;s appeals on various issues including deletion of disallowances for business promotion expenses, deduction under section 80IC, additional claim under section 35(2AB), depreciation on electrical installations, and foreign commission expenses. The Tribunal ruled in favor of the assessee, citing previous judgments and principles of consistency. The Cross Objections filed by the assessee were deemed infructuous.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions, dismissing the Revenue&#039;s appeals on various issues including deletion of disallowances for business promotion expenses, deduction under section 80IC, additional claim under section 35(2AB), depreciation on electrical installations, and foreign commission expenses. The Tribunal ruled in favor of the assessee, citing previous judgments and principles of consistency. The Cross Objections filed by the assessee were deemed infructuous.</description>
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