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    <title>2003 (7) TMI 36 - DELHI High Court</title>
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    <description>The High Court dismissed the appeal in a case involving the disallowance of expenditure on salary to directors&#039; wives, deletion of amounts paid as salary, addition on account of bogus purchases, and proof of the genuineness of purchases. The Court upheld the decisions of the lower authorities, emphasizing the factual nature of the findings supported by evidence and past practices. It clarified the concept of &quot;substantial question of law&quot; and determined none existed in this case, ultimately deeming the appeal misconceived and declining to entertain it.</description>
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    <pubDate>Fri, 18 Jul 2003 00:00:00 +0530</pubDate>
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      <title>2003 (7) TMI 36 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11361</link>
      <description>The High Court dismissed the appeal in a case involving the disallowance of expenditure on salary to directors&#039; wives, deletion of amounts paid as salary, addition on account of bogus purchases, and proof of the genuineness of purchases. The Court upheld the decisions of the lower authorities, emphasizing the factual nature of the findings supported by evidence and past practices. It clarified the concept of &quot;substantial question of law&quot; and determined none existed in this case, ultimately deeming the appeal misconceived and declining to entertain it.</description>
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      <pubDate>Fri, 18 Jul 2003 00:00:00 +0530</pubDate>
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