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    <title>2010 (4) TMI 1222 - ITAT DELHI</title>
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    <description>The ITAT upheld the CIT (A)&#039;s decision to delete additions made by the AO for communication services, labor charges, workers mess expenses, and cash payments exceeding Rs. 20,000 under section 40A(3). The ITAT found the expenses to be genuine, supported by documentation, and incurred wholly and exclusively for business purposes. The revenue&#039;s appeal was dismissed, and the order was pronounced on April 9, 2010.</description>
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      <description>The ITAT upheld the CIT (A)&#039;s decision to delete additions made by the AO for communication services, labor charges, workers mess expenses, and cash payments exceeding Rs. 20,000 under section 40A(3). The ITAT found the expenses to be genuine, supported by documentation, and incurred wholly and exclusively for business purposes. The revenue&#039;s appeal was dismissed, and the order was pronounced on April 9, 2010.</description>
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