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    <title>2016 (8) TMI 551 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, condoning the delay and deleting the disallowance under Section 40A(3) of the Income Tax Act. Regarding expenses for tea, coffee, freight charges, diesel, labor charges, jelly, sand, and gravel purchase unsupported by vouchers, the Tribunal directed the Assessing Officer to limit the disallowance to 50%. The decision was issued on June 30, 2016, in Chennai.</description>
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