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    <title>2010 (4) TMI 864 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the disallowance of excess salary paid to working partners due to lack of proper documentation, deleted additions for cash purchases of rice, and directed the reassessment of non-consideration of sections 40A(3) and 40(a)(ia) by the Assessing Officer. The revenue&#039;s appeals were partly allowed, and the assessee&#039;s appeals were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122347</link>
      <description>The Tribunal upheld the disallowance of excess salary paid to working partners due to lack of proper documentation, deleted additions for cash purchases of rice, and directed the reassessment of non-consideration of sections 40A(3) and 40(a)(ia) by the Assessing Officer. The revenue&#039;s appeals were partly allowed, and the assessee&#039;s appeals were dismissed.</description>
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      <pubDate>Wed, 28 Apr 2010 00:00:00 +0530</pubDate>
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