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    <title>2013 (12) TMI 1736 - ITAT AHMADABAD</title>
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    <description>The Tribunal dismissed both the Assessee&#039;s and Revenue&#039;s appeals, upholding the disallowance of Rs.6,67,849 of land restoration expenses for assessment year 2007-2008. The expenses were treated as revenue rather than capital expenditure, with the Tribunal affirming the CIT(A)&#039;s decision. The Orders were pronounced on 20.12.2013 by ITAT Ahmedabad.</description>
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