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    <title>2012 (9) TMI 405 - CALCUTTA HIGH COURT</title>
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    <description>The tribunal justified restoring the disallowance of business expenditure due to the appellant&#039;s failure to provide sufficient evidence and proper documentation, upholding the Assessing Officer&#039;s decision. The court found no violation of natural justice by the Assessing Officer in conducting the assessment proceedings, as the appellant was given opportunities to respond to the collected materials. The court dismissed the appeal, affirming the third member&#039;s decision and ruling in favor of the revenue.</description>
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      <description>The tribunal justified restoring the disallowance of business expenditure due to the appellant&#039;s failure to provide sufficient evidence and proper documentation, upholding the Assessing Officer&#039;s decision. The court found no violation of natural justice by the Assessing Officer in conducting the assessment proceedings, as the appellant was given opportunities to respond to the collected materials. The court dismissed the appeal, affirming the third member&#039;s decision and ruling in favor of the revenue.</description>
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      <pubDate>Thu, 30 Aug 2012 00:00:00 +0530</pubDate>
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