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    <title>2010 (8) TMI 1085 - ITAT KOLKATA</title>
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    <description>The ITAT Kolkata partly allowed the appeal of the assessee, deleting the disallowance of vehicle hire charges under s.40a(ia) of the I.T. Act due to the absence of a contract with transporters. The ITAT ordered further verification for the undisclosed income addition under s.68 of the I.T. Act and upheld the restriction on disallowance of expenses for vehicle upkeep, loading-unloading, and miscellaneous expenses.</description>
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      <description>The ITAT Kolkata partly allowed the appeal of the assessee, deleting the disallowance of vehicle hire charges under s.40a(ia) of the I.T. Act due to the absence of a contract with transporters. The ITAT ordered further verification for the undisclosed income addition under s.68 of the I.T. Act and upheld the restriction on disallowance of expenses for vehicle upkeep, loading-unloading, and miscellaneous expenses.</description>
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