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    <title>2019 (9) TMI 1508 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowance related to domestic sales for the Asstt. Year 2012-13. The Tribunal found that the disallowance lacked justification as the assessee maintained audited accounts, and similar deductions were accepted in previous and subsequent years. Despite the absence of vouchers, historical data on rebate and discount percentages supported the assessee&#039;s position, leading to the removal of the disallowance for domestic sales.</description>
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      <link>https://www.taxtmi.com/caselaws?id=294297</link>
      <description>The Tribunal allowed the appeal of the assessee, directing the deletion of the disallowance related to domestic sales for the Asstt. Year 2012-13. The Tribunal found that the disallowance lacked justification as the assessee maintained audited accounts, and similar deductions were accepted in previous and subsequent years. Despite the absence of vouchers, historical data on rebate and discount percentages supported the assessee&#039;s position, leading to the removal of the disallowance for domestic sales.</description>
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