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    <title>2023 (9) TMI 617 - DELHI HIGH COURT</title>
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    <description>The appeal was dismissed by the Tribunal due to a delay of 968 days in approaching the Tribunal for Assessment Year 2006-07. The appellant&#039;s claim of delay due to their accountant&#039;s departure was not accepted. The disallowance of hiring charges by the Assessing Officer was upheld as the appellant failed to provide sufficient documentary evidence for expenses incurred on hiring equipment and machinery. The AO found the appellant unable to prove the genuineness of the expenses, leading to the dismissal of the appeal.</description>
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      <description>The appeal was dismissed by the Tribunal due to a delay of 968 days in approaching the Tribunal for Assessment Year 2006-07. The appellant&#039;s claim of delay due to their accountant&#039;s departure was not accepted. The disallowance of hiring charges by the Assessing Officer was upheld as the appellant failed to provide sufficient documentary evidence for expenses incurred on hiring equipment and machinery. The AO found the appellant unable to prove the genuineness of the expenses, leading to the dismissal of the appeal.</description>
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