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    <title>2011 (7) TMI 1211 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the disallowance of expenditure on freight under section 40(a)(ia), the addition of Rs. 219,670 under sections 41(1) and 68, and the addition of Rs. 25.49 lakhs under section 68. The Tribunal found the assessee&#039;s arguments insufficient to rebut the Revenue&#039;s positions, leading to the dismissal of the appeal on all grounds.</description>
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