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    <title>1993 (4) TMI 115 - ITAT JAIPUR</title>
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    <description>The tribunal found in favor of the assessee on various grounds, including the limitation of the assessment order due to delayed receipt, invalidity of directions issued without proper hearing, lack of opportunity to be heard, incorrect estimation of income, acceptance of capitalization of expenses, no separate addition for sale of scrap, and allowance of interest paid to creditors. With the exception of one ground, the appeal was partly allowed, granting relief to the assessee on most objections raised.</description>
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      <description>The tribunal found in favor of the assessee on various grounds, including the limitation of the assessment order due to delayed receipt, invalidity of directions issued without proper hearing, lack of opportunity to be heard, incorrect estimation of income, acceptance of capitalization of expenses, no separate addition for sale of scrap, and allowance of interest paid to creditors. With the exception of one ground, the appeal was partly allowed, granting relief to the assessee on most objections raised.</description>
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