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    <title>1982 (4) TMI 103 - ITAT BOMBAY-C</title>
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    <description>The Tribunal upheld the ex-parte order and decision on merits by the CIT(A) due to the assessee&#039;s failure to appear without sufficient cause. However, the Tribunal ruled in favor of the assessee regarding the addition of Rs. 2,000 towards directors&#039; travelling expenses and ad hoc additions to the sale price of vehicles. The Tribunal found the sales genuine and justified the travelling expenses based on the rule provisions, ultimately partly allowing the appeal in favor of the assessee.</description>
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      <description>The Tribunal upheld the ex-parte order and decision on merits by the CIT(A) due to the assessee&#039;s failure to appear without sufficient cause. However, the Tribunal ruled in favor of the assessee regarding the addition of Rs. 2,000 towards directors&#039; travelling expenses and ad hoc additions to the sale price of vehicles. The Tribunal found the sales genuine and justified the travelling expenses based on the rule provisions, ultimately partly allowing the appeal in favor of the assessee.</description>
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      <pubDate>Fri, 30 Apr 1982 00:00:00 +0530</pubDate>
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