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    <title>2018 (10) TMI 434 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee-company, setting aside the original assessment order&#039;s adoption of assessed income and the addition for inflated purchases. The disallowance of manufacturing expenses and other hypothetical disallowances made without detailed examination were also found unjustified and deleted. Deductions under sections 80HH and 80I were allowed as the business activities commenced before the specified date. The Tribunal concluded that the additions and disallowances without proper material and evidence were unwarranted and set them aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368468</link>
      <description>The Tribunal allowed the appeal of the assessee-company, setting aside the original assessment order&#039;s adoption of assessed income and the addition for inflated purchases. The disallowance of manufacturing expenses and other hypothetical disallowances made without detailed examination were also found unjustified and deleted. Deductions under sections 80HH and 80I were allowed as the business activities commenced before the specified date. The Tribunal concluded that the additions and disallowances without proper material and evidence were unwarranted and set them aside.</description>
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      <pubDate>Fri, 05 Oct 2018 00:00:00 +0530</pubDate>
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