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    <title>2022 (6) TMI 1108 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of Rs. 1,58,36,330/- in labour expenses and Rs. 60,00,000/- in cash payments towards a land development agreement. The Tribunal found that the assessee had sufficiently proven the genuineness of the expenses and that the non-provision of the liability did not result in any loss to the Revenue. The appeal by the Revenue was dismissed, affirming the deletions made by the CIT(A).</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowance of Rs. 1,58,36,330/- in labour expenses and Rs. 60,00,000/- in cash payments towards a land development agreement. The Tribunal found that the assessee had sufficiently proven the genuineness of the expenses and that the non-provision of the liability did not result in any loss to the Revenue. The appeal by the Revenue was dismissed, affirming the deletions made by the CIT(A).</description>
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