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    <title>2016 (2) TMI 1353 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeals of the Revenue and partly allowed the appeals of the assessee. It confirmed the CIT(A)&#039;s decisions on various issues, including the treatment of business development expenses, depreciation claims, disallowance under Section 14A, and the treatment of surplus from share transactions as capital gains. The Tribunal also upheld the deletion of disallowance under Section 41(1) and the disallowance of foreign travel expenses.</description>
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