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    <description>The Gujarat High Court upheld the adhoc disallowance made by the assessing officer and confirmed by the CIT(A) in relation to weaving charges. The court found that there was insufficient material to prove otherwise and accepted the book results and reply provided by the assessee. The case focused on confirming the disallowance based on presumptions and surmises.</description>
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      <description>The Gujarat High Court upheld the adhoc disallowance made by the assessing officer and confirmed by the CIT(A) in relation to weaving charges. The court found that there was insufficient material to prove otherwise and accepted the book results and reply provided by the assessee. The case focused on confirming the disallowance based on presumptions and surmises.</description>
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