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    <title>2016 (9) TMI 5 - ITAT KOLKATA</title>
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    <description>The Tribunal partly allowed the appeal, deleting the addition of Rs. 1,89,900/- for payments to mechanics and confirming the disallowance of Rs. 12,00,170/- for payments to sub-dealers. The matter was remanded to the AO for verification of payees&#039; tax compliance, in line with the principles set out by the Delhi High Court. The appeal was allowed for statistical purposes, providing the assessee an opportunity to demonstrate compliance with the relevant tax provisions.</description>
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      <description>The Tribunal partly allowed the appeal, deleting the addition of Rs. 1,89,900/- for payments to mechanics and confirming the disallowance of Rs. 12,00,170/- for payments to sub-dealers. The matter was remanded to the AO for verification of payees&#039; tax compliance, in line with the principles set out by the Delhi High Court. The appeal was allowed for statistical purposes, providing the assessee an opportunity to demonstrate compliance with the relevant tax provisions.</description>
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