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    <title>1998 (8) TMI 108 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee on all grounds, including the deletion of disallowances for gift articles and guest house expenses, treatment of subsidy amount, computation of book profit, and charging of interest under relevant sections of the Income-tax Act. The revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee on all grounds, including the deletion of disallowances for gift articles and guest house expenses, treatment of subsidy amount, computation of book profit, and charging of interest under relevant sections of the Income-tax Act. The revenue&#039;s appeal was dismissed.</description>
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