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    <title>2022 (8) TMI 1444 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeal on the classification of scrap sale income. It upheld the CIT(A)&#039;s decisions on rejecting books of accounts, confirming eligibility for deduction under section 80IE, and deleting disallowances related to expense allocation. The Tribunal relied on previous orders and decisions from other benches to reach its conclusions.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals and partly allowed the assessee&#039;s appeal on the classification of scrap sale income. It upheld the CIT(A)&#039;s decisions on rejecting books of accounts, confirming eligibility for deduction under section 80IE, and deleting disallowances related to expense allocation. The Tribunal relied on previous orders and decisions from other benches to reach its conclusions.</description>
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