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    <title>2021 (3) TMI 759 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed the appeals of the assessees, overturning the disallowances and additions by the Revenue authorities. The Tribunal found that the assessees had provided sufficient evidence to support their claims for transportation expenses, income from house property, and interest expenses on borrowed funds. Emphasizing the need for thorough investigation and consideration of evidence, the Tribunal ruled in favor of the assessees, directing the AO to accept the expenses and income as claimed.</description>
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      <description>The Tribunal allowed the appeals of the assessees, overturning the disallowances and additions by the Revenue authorities. The Tribunal found that the assessees had provided sufficient evidence to support their claims for transportation expenses, income from house property, and interest expenses on borrowed funds. Emphasizing the need for thorough investigation and consideration of evidence, the Tribunal ruled in favor of the assessees, directing the AO to accept the expenses and income as claimed.</description>
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