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    <title>2014 (5) TMI 397 - ITAT DELHI</title>
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    <description>The Revenue appealed against the deletion of a disallowance of lorry hire expenses for the AY 2006-07. The Assessing Officer disallowed expenses due to lack of evidence, but the CIT(A) overturned this decision, citing the nature of the transportation business. The Tribunal partially upheld the disallowance, modifying the CIT(A)&#039;s order to sustain a disallowance of Rs.12,000 out of lorry hire expenses. The appeal of the Revenue was partly allowed, with the decision pronounced in May 2014.</description>
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      <title>2014 (5) TMI 397 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=247470</link>
      <description>The Revenue appealed against the deletion of a disallowance of lorry hire expenses for the AY 2006-07. The Assessing Officer disallowed expenses due to lack of evidence, but the CIT(A) overturned this decision, citing the nature of the transportation business. The Tribunal partially upheld the disallowance, modifying the CIT(A)&#039;s order to sustain a disallowance of Rs.12,000 out of lorry hire expenses. The appeal of the Revenue was partly allowed, with the decision pronounced in May 2014.</description>
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      <pubDate>Fri, 02 May 2014 00:00:00 +0530</pubDate>
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