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    <title>2025 (6) TMI 715 - ITAT AHMEDABAD</title>
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    <description>ITAT Ahmedabad remanded the case back to CIT(A) regarding addition of 15% on capital grants in subsidy and consumer contribution transferred to profit and loss account versus 5.28% offered by assessee as income from other sources. The CIT(A) had not adequately discussed whether the bifurcation of return of income related to the difference in income from other sources. ITAT directed CIT(A) to adjudicate this issue afresh following principles of natural justice and providing opportunity of hearing to the assessee.</description>
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