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    <title>2016 (4) TMI 1368 - ITAT AGRA</title>
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    <description>The tribunal upheld the CIT(A)&#039;s decision to disallow 20% of payments made to subcontractors, as the subcontract work was not carried out by the named individuals but by other parties. The tribunal also upheld the disallowance of excess payments made to specific individuals and the addition of income from the sale of scrap. The appeal of the assessee was dismissed, and all orders of the CIT(A) were upheld, citing identical facts to the preceding year.</description>
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      <description>The tribunal upheld the CIT(A)&#039;s decision to disallow 20% of payments made to subcontractors, as the subcontract work was not carried out by the named individuals but by other parties. The tribunal also upheld the disallowance of excess payments made to specific individuals and the addition of income from the sale of scrap. The appeal of the assessee was dismissed, and all orders of the CIT(A) were upheld, citing identical facts to the preceding year.</description>
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