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    <title>2023 (7) TMI 750 - GUJARAT HIGH COURT</title>
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    <description>The Income Tax Appellate Tribunal ruled in favor of the appellant on all counts, dismissing the additions made by the Assessing Officer for warehouse rent, repairs and maintenance expenses, and interest expenses. Both the appellate Commissioner and the Tribunal found the appellant&#039;s evidence sufficient and credible, leading to the deletion of the additions. The court concluded that the Assessing Officer&#039;s decisions lacked merit and supporting material, affirming the appellant&#039;s position and dismissing the appeal.</description>
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      <description>The Income Tax Appellate Tribunal ruled in favor of the appellant on all counts, dismissing the additions made by the Assessing Officer for warehouse rent, repairs and maintenance expenses, and interest expenses. Both the appellate Commissioner and the Tribunal found the appellant&#039;s evidence sufficient and credible, leading to the deletion of the additions. The court concluded that the Assessing Officer&#039;s decisions lacked merit and supporting material, affirming the appellant&#039;s position and dismissing the appeal.</description>
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