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    <title>IT ACT 1961 SECTION 133(6)</title>
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    <description>Whether compensation payments to unauthorised occupiers can be allowed as deductible expenses when summonses issued under Section 133(6) to the payees were returned undelivered, and the taxpayer failed to provide correct addresses as requested by the Assessing Officer, raising the question whether the Assessing Officer may disallow the claimed payments for lack of verifiable evidence and what remedial evidentiary steps are available.</description>
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      <description>Whether compensation payments to unauthorised occupiers can be allowed as deductible expenses when summonses issued under Section 133(6) to the payees were returned undelivered, and the taxpayer failed to provide correct addresses as requested by the Assessing Officer, raising the question whether the Assessing Officer may disallow the claimed payments for lack of verifiable evidence and what remedial evidentiary steps are available.</description>
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