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    <description>ITAT AHMEDABAD allowed the assessee&#039;s bona fide change of accounting from mercantile to cash, finding the change permissible under the tribunal&#039;s prior view. The tribunal set aside disallowances under s.14A concerning administrative expenses and employee payments for fresh adjudication by the AO. An addition for notional interest on investments was deleted, the tribunal relying on its earlier ruling.</description>
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      <description>ITAT AHMEDABAD allowed the assessee&#039;s bona fide change of accounting from mercantile to cash, finding the change permissible under the tribunal&#039;s prior view. The tribunal set aside disallowances under s.14A concerning administrative expenses and employee payments for fresh adjudication by the AO. An addition for notional interest on investments was deleted, the tribunal relying on its earlier ruling.</description>
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