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    <title>2002 (7) TMI 25 - RAJASTHAN High Court</title>
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    <description>Allowability and genuineness of business expenditure were treated as questions of fact, and the High Court would not disturb the Tribunal&#039;s findings absent perversity. The Tribunal&#039;s findings on mess expenses, stores and coal consumption, and hexine consumption were based on appreciation of the material and were not shown to be perverse. The disallowances were therefore sustained, with the reference answered against the assessee and in favour of the Revenue.</description>
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      <description>Allowability and genuineness of business expenditure were treated as questions of fact, and the High Court would not disturb the Tribunal&#039;s findings absent perversity. The Tribunal&#039;s findings on mess expenses, stores and coal consumption, and hexine consumption were based on appreciation of the material and were not shown to be perverse. The disallowances were therefore sustained, with the reference answered against the assessee and in favour of the Revenue.</description>
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