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    <title>2013 (3) TMI 862 - ITAT AGRA</title>
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    <description>The Appellate Tribunal allowed the appeal of the assessee, setting aside the additions of Rs. 7,46,710 and Rs. 50,000 on account of labour and other expenses, respectively. The Tribunal found the Assessing Officer&#039;s disallowances to be adhoc and lacking specific justifications, noting the overall improvement in the assessee&#039;s profit and the absence of evidence showing the expenses were inadmissible or not incurred for business purposes.</description>
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      <description>The Appellate Tribunal allowed the appeal of the assessee, setting aside the additions of Rs. 7,46,710 and Rs. 50,000 on account of labour and other expenses, respectively. The Tribunal found the Assessing Officer&#039;s disallowances to be adhoc and lacking specific justifications, noting the overall improvement in the assessee&#039;s profit and the absence of evidence showing the expenses were inadmissible or not incurred for business purposes.</description>
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