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    <title>2011 (7) TMI 1205 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partially allowed the appeal filed by the assessee against the order passed by the CIT(A). The Tribunal dismissed the application for adjournment, citing lack of justification for additional information. Ground No.1 regarding curfew situation was dismissed as it was not raised earlier. The disallowance of expenses was reduced to 25% by the CIT(A) and upheld by the Tribunal due to insufficient evidence. The Tribunal directed a fresh adjudication on the application for additional evidence under Rule 46A.</description>
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      <description>The Tribunal partially allowed the appeal filed by the assessee against the order passed by the CIT(A). The Tribunal dismissed the application for adjournment, citing lack of justification for additional information. Ground No.1 regarding curfew situation was dismissed as it was not raised earlier. The disallowance of expenses was reduced to 25% by the CIT(A) and upheld by the Tribunal due to insufficient evidence. The Tribunal directed a fresh adjudication on the application for additional evidence under Rule 46A.</description>
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