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    <title>1990 (7) TMI 150 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal regarding claims under sections 80HH and 80-I, referencing favorable precedents. The Tribunal partly accepted the Revenue&#039;s appeal on additions made under section 68, directing taxation of certain amounts in the partners&#039; hands. Regarding additions under section 40A(3), the Tribunal upheld the CIT(A)&#039;s decision based on the genuineness of the payments to sub-contractors. Overall, the assessee&#039;s appeal was fully allowed, while the Revenue&#039;s appeal was partly accepted with specific directions on certain issues.</description>
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    <pubDate>Mon, 02 Jul 1990 00:00:00 +0530</pubDate>
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      <title>1990 (7) TMI 150 - ITAT AHMEDABAD-C</title>
      <link>https://www.taxtmi.com/caselaws?id=56333</link>
      <description>The Tribunal allowed the assessee&#039;s appeal regarding claims under sections 80HH and 80-I, referencing favorable precedents. The Tribunal partly accepted the Revenue&#039;s appeal on additions made under section 68, directing taxation of certain amounts in the partners&#039; hands. Regarding additions under section 40A(3), the Tribunal upheld the CIT(A)&#039;s decision based on the genuineness of the payments to sub-contractors. Overall, the assessee&#039;s appeal was fully allowed, while the Revenue&#039;s appeal was partly accepted with specific directions on certain issues.</description>
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      <pubDate>Mon, 02 Jul 1990 00:00:00 +0530</pubDate>
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