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    <title>2011 (2) TMI 546 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961 against the Tribunal&#039;s order for the assessment year 2003-04. The Tribunal&#039;s decisions on security expenses, undervaluation of stock, and car expenses were upheld, with the Court finding no substantial question of law for consideration. The revenue conceded on certain issues based on the Apex Court&#039;s decision, and the Tribunal&#039;s findings on disputed expenses were deemed lawful. Ultimately, the High Court affirmed the Tribunal&#039;s rulings, resulting in the dismissal of the appeal.</description>
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