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    <title>2019 (7) TMI 310 - DELHI HIGH COURT</title>
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    <description>The High Court limited the appeal to the quantum of addition made by disallowance of expenditure at 12.5% and the addition of Rs. 4,73,047 due to TDS deduction. The Court found no substantial question of law in the ITAT&#039;s decision to reduce the disallowance percentage and make the TDS deduction addition, ultimately dismissing the appeal. The importance of proper documentation and cooperation in assessment proceedings was emphasized, highlighting the need for thorough financial records and compliance with procedural requirements.</description>
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      <description>The High Court limited the appeal to the quantum of addition made by disallowance of expenditure at 12.5% and the addition of Rs. 4,73,047 due to TDS deduction. The Court found no substantial question of law in the ITAT&#039;s decision to reduce the disallowance percentage and make the TDS deduction addition, ultimately dismissing the appeal. The importance of proper documentation and cooperation in assessment proceedings was emphasized, highlighting the need for thorough financial records and compliance with procedural requirements.</description>
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