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    <title>2004 (9) TMI 340 - ITAT JODHPUR</title>
    <link>https://www.taxtmi.com/caselaws?id=68422</link>
    <description>The Tribunal upheld the CIT(A)&#039;s decision to reduce the disallowance of expenditure on fuel from Rs. 1,31,870 to Rs. 21,870. It found that the assessee provided complete details of wood and fuel expenses, which were essential for the dyeing process. The Tribunal noted the higher job receipts and gross profit achieved by the assessee, accepting that the expenditure was justified. Additionally, the Tribunal dismissed the Department&#039;s appeal regarding the deletion of disallowance out of salary amounting to Rs. 62,000, as the decrease in salary expenditure despite increased job receipts supported the assessee&#039;s position.</description>
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    <pubDate>Thu, 16 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 340 - ITAT JODHPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=68422</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to reduce the disallowance of expenditure on fuel from Rs. 1,31,870 to Rs. 21,870. It found that the assessee provided complete details of wood and fuel expenses, which were essential for the dyeing process. The Tribunal noted the higher job receipts and gross profit achieved by the assessee, accepting that the expenditure was justified. Additionally, the Tribunal dismissed the Department&#039;s appeal regarding the deletion of disallowance out of salary amounting to Rs. 62,000, as the decrease in salary expenditure despite increased job receipts supported the assessee&#039;s position.</description>
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