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    <title>2013 (10) TMI 420 - ITAT JODHPUR</title>
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    <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to apply an 8% net profit rate on unaccounted receipts of Rs. 22,29,386/- and verify details on disallowance under section 40A(3) and Rs. 1,79,776/- claimed for the previous financial year. The Tribunal deemed the enhancement of disallowance by the CIT(A) without notice as improper, remanding the issue for re-adjudication by the AO.</description>
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      <description>The Tribunal partly allowed the appeal, directing the Assessing Officer to apply an 8% net profit rate on unaccounted receipts of Rs. 22,29,386/- and verify details on disallowance under section 40A(3) and Rs. 1,79,776/- claimed for the previous financial year. The Tribunal deemed the enhancement of disallowance by the CIT(A) without notice as improper, remanding the issue for re-adjudication by the AO.</description>
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