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    <title>2022 (7) TMI 1442 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. The Tribunal remanded certain issues to the Assessing Officer for re-adjudication and directed reconsideration based on relevant court decisions. Penalty proceedings under Section 271(1)(c) were not pursued by the assessee. The Tribunal upheld the deletion of various disallowances and additions, citing precedents from the assessee&#039;s prior cases and High Court judgments.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals. The Tribunal remanded certain issues to the Assessing Officer for re-adjudication and directed reconsideration based on relevant court decisions. Penalty proceedings under Section 271(1)(c) were not pursued by the assessee. The Tribunal upheld the deletion of various disallowances and additions, citing precedents from the assessee&#039;s prior cases and High Court judgments.</description>
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