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    <title>2023 (7) TMI 1144 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed both the Department&#039;s appeals and the assessee&#039;s cross objections. The CIT(A) decisions on various issues were reviewed, with some deletions and additions being allowed or dismissed. The penalty under section 271(1)(c) was sustained in line with the sustained additions. Overall, the outcome resulted in a partial allowance of appeals and cross objections for statistical purposes.</description>
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      <description>The Tribunal partly allowed both the Department&#039;s appeals and the assessee&#039;s cross objections. The CIT(A) decisions on various issues were reviewed, with some deletions and additions being allowed or dismissed. The penalty under section 271(1)(c) was sustained in line with the sustained additions. Overall, the outcome resulted in a partial allowance of appeals and cross objections for statistical purposes.</description>
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