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    <title>1997 (5) TMI 101 - ITAT PATNA</title>
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    <description>The appeal was dismissed, with the Tribunal affirming the disallowances made by the lower authorities on all three issues. The disallowance of the loss in the sale of the car amounting to Rs. 18,093 was upheld due to insufficient evidence provided by the assessee to support the claimed loss. The disallowance of supervisor charges amounting to Rs. 33,000 and purchases relating to earlier years amounting to Rs. 5,038 were also confirmed based on the lack of verifiable evidence presented.</description>
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      <description>The appeal was dismissed, with the Tribunal affirming the disallowances made by the lower authorities on all three issues. The disallowance of the loss in the sale of the car amounting to Rs. 18,093 was upheld due to insufficient evidence provided by the assessee to support the claimed loss. The disallowance of supervisor charges amounting to Rs. 33,000 and purchases relating to earlier years amounting to Rs. 5,038 were also confirmed based on the lack of verifiable evidence presented.</description>
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