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    <title>2012 (6) TMI 153 - ITAT, Mumbai</title>
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    <description>The Appellate Tribunal partially allowed the assessee&#039;s appeal concerning the disallowance of supervision charges. The Tribunal acknowledged the burden of proof not being met for a balance figure of Rs. 5,50,000 and decided to restrict the disallowance to Rs. 2,00,000 on an ad-hoc basis. This decision took into account the challenges faced by the assessee in producing evidence due to the business being discontinued five years ago.</description>
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      <description>The Appellate Tribunal partially allowed the assessee&#039;s appeal concerning the disallowance of supervision charges. The Tribunal acknowledged the burden of proof not being met for a balance figure of Rs. 5,50,000 and decided to restrict the disallowance to Rs. 2,00,000 on an ad-hoc basis. This decision took into account the challenges faced by the assessee in producing evidence due to the business being discontinued five years ago.</description>
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