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    <title>2009 (1) TMI 89 - GUJARAT HIGH COURT</title>
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    <description>The court granted permission for the appellant to amend proposed questions in the memorandum of appeal. The primary issue focused on the confirmation of the ITAT&#039;s view regarding purchase expenditure, with scrutiny on the correctness of interpretation of law. The case also involved directions given by the ITAT to the assessing officer, raising legal questions on proper law application. The appellant challenged the ITAT&#039;s decision as perverse, citing lack of independent findings. Disallowance of purchase expenditure and denial of deduction were contested. The appeal, arising from a common Tribunal order for two assesses, was ultimately dismissed in alignment with a similar case, concluding the legal proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32989</link>
      <description>The court granted permission for the appellant to amend proposed questions in the memorandum of appeal. The primary issue focused on the confirmation of the ITAT&#039;s view regarding purchase expenditure, with scrutiny on the correctness of interpretation of law. The case also involved directions given by the ITAT to the assessing officer, raising legal questions on proper law application. The appellant challenged the ITAT&#039;s decision as perverse, citing lack of independent findings. Disallowance of purchase expenditure and denial of deduction were contested. The appeal, arising from a common Tribunal order for two assesses, was ultimately dismissed in alignment with a similar case, concluding the legal proceedings.</description>
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