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    <title>1982 (9) TMI 135 - ITAT MADRAS</title>
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    <description>Wastage claimed in the manufacture and sale of curry powder was accepted as bona fide where the nature of the business made recovery or sale of waste material difficult, and later assessments had accepted higher wastage percentages on detailed commodity-wise and item-wise records. The Tribunal held that disallowance based only on suspicion or conjecture was not justified, and the full wastage claim was allowed for both assessment years.</description>
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      <title>1982 (9) TMI 135 - ITAT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=68936</link>
      <description>Wastage claimed in the manufacture and sale of curry powder was accepted as bona fide where the nature of the business made recovery or sale of waste material difficult, and later assessments had accepted higher wastage percentages on detailed commodity-wise and item-wise records. The Tribunal held that disallowance based only on suspicion or conjecture was not justified, and the full wastage claim was allowed for both assessment years.</description>
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