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    <title>2023 (4) TMI 684 - ITAT SURAT</title>
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    <description>The Tribunal upheld the decision to condone the delay in filing the appeal due to reasons related to non-receipt of the order and the impact of the Covid-19 pandemic. Additionally, the Tribunal agreed with the disallowance of depreciation on a vehicle not owned by the assessee and the disallowance of 5% of labor expenses due to lack of proper vouchers and evidence. The appeal was dismissed, affirming the lower authorities&#039; disallowances.</description>
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      <description>The Tribunal upheld the decision to condone the delay in filing the appeal due to reasons related to non-receipt of the order and the impact of the Covid-19 pandemic. Additionally, the Tribunal agreed with the disallowance of depreciation on a vehicle not owned by the assessee and the disallowance of 5% of labor expenses due to lack of proper vouchers and evidence. The appeal was dismissed, affirming the lower authorities&#039; disallowances.</description>
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