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    <title>2018 (11) TMI 41 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, overturning the disallowance of Rs. 28,71,280 claimed as wages. It emphasized that the expenses were genuinely incurred for business purposes, supported by evidence. The Tribunal criticized the lower authorities for relying on hypothetical calculations and suspicion without concrete evidence. The decision was based on a thorough evaluation of the appellant&#039;s submissions, evidence, and legal principles, ultimately ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369698</link>
      <description>The Tribunal allowed the appeal of the assessee, overturning the disallowance of Rs. 28,71,280 claimed as wages. It emphasized that the expenses were genuinely incurred for business purposes, supported by evidence. The Tribunal criticized the lower authorities for relying on hypothetical calculations and suspicion without concrete evidence. The decision was based on a thorough evaluation of the appellant&#039;s submissions, evidence, and legal principles, ultimately ruling in favor of the appellant.</description>
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