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    <title>1981 (9) TMI 197 - ITAT MADRAS</title>
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    <description>Disallowance of expenses for the three assessment years was found to need fresh examination because the supporting details had not been fully produced and some items had already received partial relief. The Tribunal held that the assessee should be given one further opportunity to place evidence before the Assessing Officer. The assessments were therefore set aside and remanded to the Assessing Officer for disposal after reconsideration of the expense claims on the basis of the additional evidence.</description>
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      <title>1981 (9) TMI 197 - ITAT MADRAS</title>
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      <description>Disallowance of expenses for the three assessment years was found to need fresh examination because the supporting details had not been fully produced and some items had already received partial relief. The Tribunal held that the assessee should be given one further opportunity to place evidence before the Assessing Officer. The assessments were therefore set aside and remanded to the Assessing Officer for disposal after reconsideration of the expense claims on the basis of the additional evidence.</description>
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