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    <title>2013 (2) TMI 97 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal upheld the deletion of disallowance under section 40A(2)(b) in payment to G.K. Engg., disallowance on site-wise material consumption, vehicle/diesel oil-grease expenses, machinery hire expenses, machinery repairs/spares expenses, Site &amp;amp; Rasoda Expenses, suppression of receipts, labour expenses, transport contractors&#039; expenses, and claim of expenditure for transportation services. The Tribunal found no legal questions in the factual issues and dismissed the Tax Appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=220687</link>
      <description>The Tribunal upheld the deletion of disallowance under section 40A(2)(b) in payment to G.K. Engg., disallowance on site-wise material consumption, vehicle/diesel oil-grease expenses, machinery hire expenses, machinery repairs/spares expenses, Site &amp;amp; Rasoda Expenses, suppression of receipts, labour expenses, transport contractors&#039; expenses, and claim of expenditure for transportation services. The Tribunal found no legal questions in the factual issues and dismissed the Tax Appeal.</description>
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