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    <title>2012 (9) TMI 617 - ITAT, CUTTACK</title>
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    <description>The Tribunal found that the addition of Rs. 36,33,642 to the assessee&#039;s income was unjustified as the reimbursement of railway freight expenses was not treated as income without considering corresponding expenses. The Tribunal concluded that the AO and CIT(A) erred in their assessment, directing the deletion of the added amount. Therefore, the appeal was allowed, and the Rs. 36,33,642 addition was removed from the assessee&#039;s total income.</description>
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      <title>2012 (9) TMI 617 - ITAT, CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=216809</link>
      <description>The Tribunal found that the addition of Rs. 36,33,642 to the assessee&#039;s income was unjustified as the reimbursement of railway freight expenses was not treated as income without considering corresponding expenses. The Tribunal concluded that the AO and CIT(A) erred in their assessment, directing the deletion of the added amount. Therefore, the appeal was allowed, and the Rs. 36,33,642 addition was removed from the assessee&#039;s total income.</description>
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