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    <title>2020 (9) TMI 967 - ITAT KOLKATA</title>
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    <description>The appeal was filed against the Commissioner of Income Tax (Appeals) order disallowing Labour Charges, Packing Material Consumption, and Finance Cost for the Assessment Year 2014-15. The Tribunal found the disallowances were arbitrary and not supported by evidence, leading to their deletion. The Assessee provided necessary documents and explanations, convincing the Tribunal that the expenses were genuine. The Tribunal ruled in favor of the Assessee on all grounds, allowing the appeal in part and overturning the disallowances of Labour Charges, Packing Material Consumption, and Finance Cost.</description>
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    <pubDate>Wed, 23 Sep 2020 00:00:00 +0530</pubDate>
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      <description>The appeal was filed against the Commissioner of Income Tax (Appeals) order disallowing Labour Charges, Packing Material Consumption, and Finance Cost for the Assessment Year 2014-15. The Tribunal found the disallowances were arbitrary and not supported by evidence, leading to their deletion. The Assessee provided necessary documents and explanations, convincing the Tribunal that the expenses were genuine. The Tribunal ruled in favor of the Assessee on all grounds, allowing the appeal in part and overturning the disallowances of Labour Charges, Packing Material Consumption, and Finance Cost.</description>
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