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    <title>2008 (8) TMI 356 - CALCUTTA HIGH COURT</title>
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    <description>The High Court of Calcutta allowed the petition for condonation of delay in filing the application (C.A. No. 867 of 2008). It upheld the Tribunal&#039;s decision recognizing suppliers of hides and skins as producers under rule 6DD(f)(ii), stating that processing by suppliers qualifies them as producers. The Court rejected the disallowance of payments to suppliers under section 40A(3), finding the transactions genuine. The appeal (I.T.A. No. 186) was dismissed as no substantial question of law was involved, with parties instructed to act on a xerox signed copy of the order.</description>
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      <title>2008 (8) TMI 356 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=35482</link>
      <description>The High Court of Calcutta allowed the petition for condonation of delay in filing the application (C.A. No. 867 of 2008). It upheld the Tribunal&#039;s decision recognizing suppliers of hides and skins as producers under rule 6DD(f)(ii), stating that processing by suppliers qualifies them as producers. The Court rejected the disallowance of payments to suppliers under section 40A(3), finding the transactions genuine. The appeal (I.T.A. No. 186) was dismissed as no substantial question of law was involved, with parties instructed to act on a xerox signed copy of the order.</description>
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