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    <title>1978 (11) TMI 100 - ITAT MADRAS-D</title>
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    <description>The Appellate Tribunal ITAT Madras-D allowed the appeal in favor of the bangle manufacturer assessee for the assessment year 1973-74. The discrepancy in the profit and loss account was resolved, with the Tribunal finding the expenses claimed by Shri Jasraj to be justified and adequately supported by records. The deduction allowed by the AAC was deemed insufficient, leading to relief granted to the assessee for Rs. 14,000.</description>
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      <description>The Appellate Tribunal ITAT Madras-D allowed the appeal in favor of the bangle manufacturer assessee for the assessment year 1973-74. The discrepancy in the profit and loss account was resolved, with the Tribunal finding the expenses claimed by Shri Jasraj to be justified and adequately supported by records. The deduction allowed by the AAC was deemed insufficient, leading to relief granted to the assessee for Rs. 14,000.</description>
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