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    <title>1985 (5) TMI 64 - ITAT AHMEDABAD-A</title>
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    <description>The appeal filed by the assessee was allowed in part, with the disallowance of certain claims being overturned, including the provision for misappropriation and the quantification of relief under Section 80J. The appeal filed by the Revenue was dismissed, affirming the decision of the CIT(A) regarding the disallowance of expenses pertaining to earlier years. The ITO was directed to make necessary adjustments in line with the Tribunal&#039;s rulings.</description>
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      <description>The appeal filed by the assessee was allowed in part, with the disallowance of certain claims being overturned, including the provision for misappropriation and the quantification of relief under Section 80J. The appeal filed by the Revenue was dismissed, affirming the decision of the CIT(A) regarding the disallowance of expenses pertaining to earlier years. The ITO was directed to make necessary adjustments in line with the Tribunal&#039;s rulings.</description>
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