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    <title>2017 (9) TMI 2032 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal challenged factual findings on disallowance of excessive payment to directors, excess rebate and discount, bad debts, and ad hoc expenditure. The HC held that the Tribunal had already examined these matters as questions of fact and had affirmed the Commissioner (Appeals)&#039;s conclusions in favour of the assessee. As the grounds raised did not disclose any debatable legal issue or substantial question of law, the court declined interference in appellate jurisdiction and dismissed the appeal, leaving the assessee&#039;s relief undisturbed.</description>
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      <title>2017 (9) TMI 2032 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=456774</link>
      <description>The appeal challenged factual findings on disallowance of excessive payment to directors, excess rebate and discount, bad debts, and ad hoc expenditure. The HC held that the Tribunal had already examined these matters as questions of fact and had affirmed the Commissioner (Appeals)&#039;s conclusions in favour of the assessee. As the grounds raised did not disclose any debatable legal issue or substantial question of law, the court declined interference in appellate jurisdiction and dismissed the appeal, leaving the assessee&#039;s relief undisturbed.</description>
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