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    <title>2023 (1) TMI 1210 - ITAT JAIPUR</title>
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    <description>The ITAT Jaipur dismissed the appeal of the assessee against the order of the ld. CIT(A) for the assessment year 2013-14. The issues of disallowance of depreciation on the building and charging of interest under sections 234B and 234C were considered, with the appeal being dismissed primarily due to the lack of evidence supporting the assessee&#039;s claims and failure to demonstrate any errors in the processing of the return under section 143(1).</description>
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      <description>The ITAT Jaipur dismissed the appeal of the assessee against the order of the ld. CIT(A) for the assessment year 2013-14. The issues of disallowance of depreciation on the building and charging of interest under sections 234B and 234C were considered, with the appeal being dismissed primarily due to the lack of evidence supporting the assessee&#039;s claims and failure to demonstrate any errors in the processing of the return under section 143(1).</description>
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