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    <title>2007 (10) TMI 236 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court of Punjab and Haryana dismissed appeals I.T.A. Nos. 175 and 176 of 2007 filed by the transportation firm under section 260A of the Income-tax Act, 1961. The court upheld the addition of Rs. 15,00,000 from the labour charges claimed by the assessee, emphasizing that the issue of labour charges is a factual matter. Since no substantial legal question was identified, the appeals were dismissed for lacking merit, as there was no clear error of law or jurisdiction in the Tribunal&#039;s decision regarding the disputed labour charges.</description>
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    <pubDate>Mon, 15 Oct 2007 00:00:00 +0530</pubDate>
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