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    <title>1990 (12) TMI 133 - ITAT DELHI-A</title>
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    <description>The appeal of the assessee was partly allowed. The disallowance of conveyance expenses was restricted to 1/12th of the total expenses. The addition of cash credits in the accounts of two individuals was upheld due to lack of credible evidence regarding the sources of income. However, the disallowance of the salary paid to the partner&#039;s son was set aside as the Tribunal found the payment genuine and reasonable based on the son&#039;s qualifications and work details.</description>
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      <title>1990 (12) TMI 133 - ITAT DELHI-A</title>
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      <description>The appeal of the assessee was partly allowed. The disallowance of conveyance expenses was restricted to 1/12th of the total expenses. The addition of cash credits in the accounts of two individuals was upheld due to lack of credible evidence regarding the sources of income. However, the disallowance of the salary paid to the partner&#039;s son was set aside as the Tribunal found the payment genuine and reasonable based on the son&#039;s qualifications and work details.</description>
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