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    <title>1999 (7) TMI 531 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee by deleting additions made by the Assessing Officer and CIT(A) in a case involving excessive payment of job charges, addition in the trading account, and enhancement of income due to diesel and LDO purchases. The Tribunal found the disallowances unjustified, emphasizing lack of evidence to prove payments were not genuine and highlighting inconsistencies in previous decisions. Consequently, the Tribunal ruled in favor of the assessee, deleting all three additions.</description>
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      <title>1999 (7) TMI 531 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=104030</link>
      <description>The Tribunal ruled in favor of the assessee by deleting additions made by the Assessing Officer and CIT(A) in a case involving excessive payment of job charges, addition in the trading account, and enhancement of income due to diesel and LDO purchases. The Tribunal found the disallowances unjustified, emphasizing lack of evidence to prove payments were not genuine and highlighting inconsistencies in previous decisions. Consequently, the Tribunal ruled in favor of the assessee, deleting all three additions.</description>
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      <pubDate>Tue, 20 Jul 1999 00:00:00 +0530</pubDate>
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