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    <title>1991 (6) TMI 101 - ITAT COCHIN</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. Adjustments were made to the expenditure allowed for earning hire charges, the determination of unexplained investment was upheld, and estimates for income from hiring bulldozers and road rollers were confirmed. The Tribunal directed the ITO to grant investment allowance and restored the issue of depreciation on the second bulldozer to the CIT(A).</description>
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      <title>1991 (6) TMI 101 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=62199</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal. Adjustments were made to the expenditure allowed for earning hire charges, the determination of unexplained investment was upheld, and estimates for income from hiring bulldozers and road rollers were confirmed. The Tribunal directed the ITO to grant investment allowance and restored the issue of depreciation on the second bulldozer to the CIT(A).</description>
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      <pubDate>Wed, 26 Jun 1991 00:00:00 +0530</pubDate>
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