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    <title>2009 (7) TMI 148 - PUNJAB AND HARYANA HIGH C0URT</title>
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    <description>The High Court upheld the decision of the Commissioner of Income-tax (Appeals) and the Tribunal in favor of the assessee regarding the disallowance of labor charges claimed. The Court found that the evidence presented by the assessee regarding the genuineness of the expenditure was sufficient and that the Assessing Officer had overlooked crucial reasons supporting the claim. As a result, the Court dismissed the Revenue&#039;s appeal, concluding that no substantial question of law arose.</description>
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      <description>The High Court upheld the decision of the Commissioner of Income-tax (Appeals) and the Tribunal in favor of the assessee regarding the disallowance of labor charges claimed. The Court found that the evidence presented by the assessee regarding the genuineness of the expenditure was sufficient and that the Assessing Officer had overlooked crucial reasons supporting the claim. As a result, the Court dismissed the Revenue&#039;s appeal, concluding that no substantial question of law arose.</description>
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