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    <title>1978 (3) TMI 133 - ITAT MADRAS-B</title>
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    <description>The ITAT Madras-B allowed the appeal, rejecting the additions made by the ITO in the assessment of the assessee&#039;s income for the relevant year. The ITAT found that the ITO&#039;s enhancements to the turnover in the hotel business lacked specific defects or omissions and were based on routine defects without proper supporting details. Additionally, the ITAT disagreed with the disallowance of interest paid to the minor son and the addition towards possible suppression of receipts in the lodging business, ultimately directing the acceptance of the income as returned for both hotel and lodging businesses.</description>
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    <pubDate>Thu, 23 Mar 1978 00:00:00 +0530</pubDate>
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      <title>1978 (3) TMI 133 - ITAT MADRAS-B</title>
      <link>https://www.taxtmi.com/caselaws?id=69698</link>
      <description>The ITAT Madras-B allowed the appeal, rejecting the additions made by the ITO in the assessment of the assessee&#039;s income for the relevant year. The ITAT found that the ITO&#039;s enhancements to the turnover in the hotel business lacked specific defects or omissions and were based on routine defects without proper supporting details. Additionally, the ITAT disagreed with the disallowance of interest paid to the minor son and the addition towards possible suppression of receipts in the lodging business, ultimately directing the acceptance of the income as returned for both hotel and lodging businesses.</description>
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      <pubDate>Thu, 23 Mar 1978 00:00:00 +0530</pubDate>
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