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    <title>2011 (4) TMI 1514 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to delete the disallowance of job work payment, emphasizing the sufficiency of evidence provided by the assessee to support the claim. The Tribunal found that the assessee had adequately proven the expenditure through various documents, including job charges invoices, bank statements, TDS certificates, and confirmation from the job party. The Court agreed with the Tribunal&#039;s assessment that the Assessing Officer&#039;s disallowance was unfounded, especially considering the legitimate payment methods used by the assessee.</description>
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      <title>2011 (4) TMI 1514 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289177</link>
      <description>The High Court upheld the Tribunal&#039;s decision to delete the disallowance of job work payment, emphasizing the sufficiency of evidence provided by the assessee to support the claim. The Tribunal found that the assessee had adequately proven the expenditure through various documents, including job charges invoices, bank statements, TDS certificates, and confirmation from the job party. The Court agreed with the Tribunal&#039;s assessment that the Assessing Officer&#039;s disallowance was unfounded, especially considering the legitimate payment methods used by the assessee.</description>
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      <pubDate>Mon, 25 Apr 2011 00:00:00 +0530</pubDate>
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