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    <title>2006 (12) TMI 102 - KERALA High Court</title>
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    <description>The court dismissed the petition, upholding the disallowance of both the salary paid to the driver and the depreciation on the car as prima facie inadmissible claims under section 143(1)(a) of the Income-tax Act. The court emphasized that the petitioner failed to provide sufficient details to substantiate the claims and that the statutory provisions did not support the deductions claimed.</description>
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      <description>The court dismissed the petition, upholding the disallowance of both the salary paid to the driver and the depreciation on the car as prima facie inadmissible claims under section 143(1)(a) of the Income-tax Act. The court emphasized that the petitioner failed to provide sufficient details to substantiate the claims and that the statutory provisions did not support the deductions claimed.</description>
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