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    <title>2012 (7) TMI 370 - ITAT, AGRA</title>
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    <description>The tribunal&#039;s judgment favored the assessee by deleting most disputed additions and disallowances, except for the confirmed disallowance of generator expenses. The tribunal emphasized the importance of evidence and consistency in tax assessments, aligning with its earlier decisions in the assessee&#039;s case for previous years. The appeals for both assessment years were partly allowed, providing relief to the assessee in various tax matters.</description>
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      <description>The tribunal&#039;s judgment favored the assessee by deleting most disputed additions and disallowances, except for the confirmed disallowance of generator expenses. The tribunal emphasized the importance of evidence and consistency in tax assessments, aligning with its earlier decisions in the assessee&#039;s case for previous years. The appeals for both assessment years were partly allowed, providing relief to the assessee in various tax matters.</description>
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