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    <title>1986 (9) TMI 96 - ITAT AHMEDABAD-B</title>
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    <description>The Tribunal allowed the provision for stolen jeeps as a business loss, citing the uncertainty of recovery and the ongoing legal proceedings. The Tribunal referenced relevant case law supporting the allowance of such losses even during litigation. Additionally, the Tribunal directed that the claim for the stolen jeeps be allowed and provided consequential relief regarding the levy of interest under sections 139(8) and 217(1A).</description>
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      <description>The Tribunal allowed the provision for stolen jeeps as a business loss, citing the uncertainty of recovery and the ongoing legal proceedings. The Tribunal referenced relevant case law supporting the allowance of such losses even during litigation. Additionally, the Tribunal directed that the claim for the stolen jeeps be allowed and provided consequential relief regarding the levy of interest under sections 139(8) and 217(1A).</description>
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