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    <title>2023 (7) TMI 792 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeals for assessment years 2010-11 and 2011-12, upholding the CIT(A)&#039;s decisions on various grounds including condonation of delay, addition under Section 68, disallowance under Sections 40(a)(ia) and 40A(3), and other expenses. The delay in filing the appeals was condoned due to medical reasons, and various disallowances were confirmed due to lack of evidence or explanations provided by the assessee. The order was pronounced on 05-07-2023.</description>
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      <title>2023 (7) TMI 792 - ITAT AHMEDABAD</title>
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      <description>The Tribunal dismissed the appeals for assessment years 2010-11 and 2011-12, upholding the CIT(A)&#039;s decisions on various grounds including condonation of delay, addition under Section 68, disallowance under Sections 40(a)(ia) and 40A(3), and other expenses. The delay in filing the appeals was condoned due to medical reasons, and various disallowances were confirmed due to lack of evidence or explanations provided by the assessee. The order was pronounced on 05-07-2023.</description>
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