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    <title>2012 (8) TMI 927 - ALLAHABAD HIGH COURT</title>
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    <description>The Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, directed against the order of the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow, for the assessment year 1992-93, was dismissed. The court upheld the decisions regarding the disallowance of lease rent, interest on borrowed funds, and rental charges of gas cylinders, stating that these issues had been previously addressed and could not be challenged again. Consequently, the appeal was dismissed based on the previous assessment year&#039;s judgment.</description>
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    <pubDate>Thu, 09 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 927 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=173626</link>
      <description>The Income Tax Appeal under Section 260-A of the Income Tax Act, 1961, directed against the order of the Income Tax Appellate Tribunal, Lucknow Bench, Lucknow, for the assessment year 1992-93, was dismissed. The court upheld the decisions regarding the disallowance of lease rent, interest on borrowed funds, and rental charges of gas cylinders, stating that these issues had been previously addressed and could not be challenged again. Consequently, the appeal was dismissed based on the previous assessment year&#039;s judgment.</description>
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      <pubDate>Thu, 09 Aug 2012 00:00:00 +0530</pubDate>
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