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    <title>2011 (4) TMI 283 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The issues involved the disallowance of expenditure on coal purchases from three parties due to non-traceability and cash purchases, as well as the disallowance based on a delayed report issued after four years. The court found no new substantial questions of law in either issue, leading to the dismissal of the appeal.</description>
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      <description>The High Court dismissed the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The issues involved the disallowance of expenditure on coal purchases from three parties due to non-traceability and cash purchases, as well as the disallowance based on a delayed report issued after four years. The court found no new substantial questions of law in either issue, leading to the dismissal of the appeal.</description>
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