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    <title>1995 (1) TMI 41 - MADRAS High Court</title>
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    <description>The Court dismissed the tax case petitions as the Tribunal deleted additions related to excessive waste, sale of waste, trade discount, and cash credits, finding them unsustainable. The Court upheld the Tribunal&#039;s decision, emphasizing its fact-based analysis and concluding that no legal questions arose. The judgment highlighted the Tribunal&#039;s authority in factual determinations and upheld the deletion of additions, ultimately ruling in favor of the assessee due to the absence of excessive assessed income.</description>
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      <title>1995 (1) TMI 41 - MADRAS High Court</title>
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      <description>The Court dismissed the tax case petitions as the Tribunal deleted additions related to excessive waste, sale of waste, trade discount, and cash credits, finding them unsustainable. The Court upheld the Tribunal&#039;s decision, emphasizing its fact-based analysis and concluding that no legal questions arose. The judgment highlighted the Tribunal&#039;s authority in factual determinations and upheld the deletion of additions, ultimately ruling in favor of the assessee due to the absence of excessive assessed income.</description>
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