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    <title>2016 (6) TMI 1332 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the decision to add Rs. 24,22,978 to the taxable income due to the assessee&#039;s failure to book expenses for technical know-how and goodwill, leading to inflated profits. The application of Section 80IA(10) of the Income Tax Act was deemed justified, emphasizing the importance of consistency in tax assessments across different years. The appeal was dismissed, affirming the addition to taxable income and highlighting the significance of maintaining consistent approaches in tax evaluations.</description>
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      <description>The Tribunal upheld the decision to add Rs. 24,22,978 to the taxable income due to the assessee&#039;s failure to book expenses for technical know-how and goodwill, leading to inflated profits. The application of Section 80IA(10) of the Income Tax Act was deemed justified, emphasizing the importance of consistency in tax assessments across different years. The appeal was dismissed, affirming the addition to taxable income and highlighting the significance of maintaining consistent approaches in tax evaluations.</description>
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