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    <description>The court dismissed the appeal regarding disallowed fuel, firewood, inward, and outward freight expenses. The Income Tax Appellate Tribunal upheld the deletion of expenses made by the Assessing Officer, citing proper record-keeping and lack of rebuttal by the Departmental Representative. The Tribunal found no infirmity in granting relief to the assessee, as the expenses were supported by documentary evidence and incurred for business purposes. The court concluded that no substantial question of law arose, affirming the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal.</description>
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      <description>The court dismissed the appeal regarding disallowed fuel, firewood, inward, and outward freight expenses. The Income Tax Appellate Tribunal upheld the deletion of expenses made by the Assessing Officer, citing proper record-keeping and lack of rebuttal by the Departmental Representative. The Tribunal found no infirmity in granting relief to the assessee, as the expenses were supported by documentary evidence and incurred for business purposes. The court concluded that no substantial question of law arose, affirming the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal.</description>
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