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    <title>2016 (2) TMI 163 - ITAT JAIPUR</title>
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    <description>The ITAT Jaipur upheld the CIT(A)&#039;s decision to delete disallowances of expenses on materials, labour charges, petrol, diesel, vehicle repairs, and telephone expenses. The ITAT emphasized the need to consider the net profit rate before certain deductions and the absence of specific findings by the AO on disallowed expenses. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order.</description>
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      <description>The ITAT Jaipur upheld the CIT(A)&#039;s decision to delete disallowances of expenses on materials, labour charges, petrol, diesel, vehicle repairs, and telephone expenses. The ITAT emphasized the need to consider the net profit rate before certain deductions and the absence of specific findings by the AO on disallowed expenses. The Revenue&#039;s appeal was dismissed, affirming the CIT(A)&#039;s order.</description>
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