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    <title>2022 (11) TMI 722 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, holding that the disallowance of Mattipuran &amp;amp; Leveling Expenses amounting to Rs. 8,92,000 was not justified. The decision was based on the acceptance of similar expenses in the co-owner&#039;s case, emphasizing consistency and equality in tax treatment for co-owners. The appeal was allowed, and the disallowance was deleted.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, holding that the disallowance of Mattipuran &amp;amp; Leveling Expenses amounting to Rs. 8,92,000 was not justified. The decision was based on the acceptance of similar expenses in the co-owner&#039;s case, emphasizing consistency and equality in tax treatment for co-owners. The appeal was allowed, and the disallowance was deleted.</description>
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