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    <title>2023 (1) TMI 602 - ITAT RAJKOT</title>
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    <description>The ITAT allowed the appeal filed by the Assessee, ruling in favor of the assessee and deleting the disallowances made by the lower authorities. The decision was based on the lack of valid justification for the disallowances and the supporting evidence provided by the assessee regarding past savings and gifts received.</description>
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      <description>The ITAT allowed the appeal filed by the Assessee, ruling in favor of the assessee and deleting the disallowances made by the lower authorities. The decision was based on the lack of valid justification for the disallowances and the supporting evidence provided by the assessee regarding past savings and gifts received.</description>
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