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    <title>2023 (10) TMI 648 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal ITAT Ahmedabad allowed the appellant&#039;s appeal against the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The disallowance of internet expenses and salary expenditure was overturned, with the Tribunal finding them justified for business purposes. Additionally, the application of Section 115BBE for taxing the disallowances was deemed inapplicable due to adequate explanations provided. The dismissal of additional grounds occurred as they were considered academic in light of the allowed primary grounds.</description>
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      <description>The Appellate Tribunal ITAT Ahmedabad allowed the appellant&#039;s appeal against the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The disallowance of internet expenses and salary expenditure was overturned, with the Tribunal finding them justified for business purposes. Additionally, the application of Section 115BBE for taxing the disallowances was deemed inapplicable due to adequate explanations provided. The dismissal of additional grounds occurred as they were considered academic in light of the allowed primary grounds.</description>
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