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    <title>2009 (11) TMI 41 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court dismissed the appeal regarding the deduction claim under section 29 of the Income Tax Act for loss on soft drink bottles. The appellant failed to provide evidence supporting the claim for loss due to leakage, breakage, and unserviceable nature. The Court upheld the decision of the Income Tax authorities to disallow the claimed amount of Rs. 4,81,151, as the appellant could not prove the factual occurrence of the loss. The Court found no substantial question of law and affirmed the lower authorities&#039; conclusions. (Judgment Date: November 6, 2009; Judges: Hon&#039;ble Mr. Justice Adarsh Kumar Goel and Hon&#039;ble Mr. Justice Gurdev Singh)</description>
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      <title>2009 (11) TMI 41 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=35256</link>
      <description>The Court dismissed the appeal regarding the deduction claim under section 29 of the Income Tax Act for loss on soft drink bottles. The appellant failed to provide evidence supporting the claim for loss due to leakage, breakage, and unserviceable nature. The Court upheld the decision of the Income Tax authorities to disallow the claimed amount of Rs. 4,81,151, as the appellant could not prove the factual occurrence of the loss. The Court found no substantial question of law and affirmed the lower authorities&#039; conclusions. (Judgment Date: November 6, 2009; Judges: Hon&#039;ble Mr. Justice Adarsh Kumar Goel and Hon&#039;ble Mr. Justice Gurdev Singh)</description>
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