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    <title>2022 (5) TMI 1160 - ORISSA HIGH COURT</title>
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    <description>The Court ruled in favor of the Assessee, overturning the disallowance of transportation charges amounting to Rs.4,02,600. The Court criticized the ITAT for not adequately verifying the Assessee&#039;s claims and supporting documentation. The appeal was allowed, setting aside the orders of the ITAT, Assessing Officer, and Commissioner of Income Tax (Appeals). The judgment emphasized the necessity of thorough verification of claims and documentation in tax assessments.</description>
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      <description>The Court ruled in favor of the Assessee, overturning the disallowance of transportation charges amounting to Rs.4,02,600. The Court criticized the ITAT for not adequately verifying the Assessee&#039;s claims and supporting documentation. The appeal was allowed, setting aside the orders of the ITAT, Assessing Officer, and Commissioner of Income Tax (Appeals). The judgment emphasized the necessity of thorough verification of claims and documentation in tax assessments.</description>
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