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    <title>2015 (10) TMI 2567 - ITAT LUCKNOW</title>
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    <description>The Tribunal admitted the assessee&#039;s appeal for hearing after condoning a 115-day delay. It upheld the deletion of Rs. 58,343/- due to a clerical error but confirmed the addition of Rs. 30,099/- for lack of evidence. The disallowance of cash payments to certain traders was partially upheld. Sales to sister concerns at lower rates were deemed acceptable due to quality differences. The Tribunal directed a review of excess chemical consumption based on technical guidelines. Assessments under Section 143(3) were deemed valid. The issue of TDS on payments to a contractor was remanded for verification. The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=187650</link>
      <description>The Tribunal admitted the assessee&#039;s appeal for hearing after condoning a 115-day delay. It upheld the deletion of Rs. 58,343/- due to a clerical error but confirmed the addition of Rs. 30,099/- for lack of evidence. The disallowance of cash payments to certain traders was partially upheld. Sales to sister concerns at lower rates were deemed acceptable due to quality differences. The Tribunal directed a review of excess chemical consumption based on technical guidelines. Assessments under Section 143(3) were deemed valid. The issue of TDS on payments to a contractor was remanded for verification. The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal.</description>
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      <pubDate>Fri, 30 Oct 2015 00:00:00 +0530</pubDate>
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