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    <description>The ITAT Chennai upheld the decision to disallow the lorry hire charges claimed by the assessee, citing lack of credible evidence and delayed payments as reasons for dismissal of the appeal. The Tribunal found the self-made vouchers and PAN numbers insufficient to support the claim, ultimately affirming the lower authorities&#039; ruling.</description>
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      <description>The ITAT Chennai upheld the decision to disallow the lorry hire charges claimed by the assessee, citing lack of credible evidence and delayed payments as reasons for dismissal of the appeal. The Tribunal found the self-made vouchers and PAN numbers insufficient to support the claim, ultimately affirming the lower authorities&#039; ruling.</description>
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