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    <title>1981 (12) TMI 59 - ITAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs. 58,720 made by the tax authorities. The Tribunal found the assessee&#039;s method of accounting for post warranty service charges to be consistent with the law and not aimed at evading tax liability. The Tribunal held that the authorities erred in disturbing the assessee&#039;s treatment of these charges, deeming the entire addition unjustified.</description>
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      <title>1981 (12) TMI 59 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=60979</link>
      <description>The Tribunal ruled in favor of the assessee, deleting the addition of Rs. 58,720 made by the tax authorities. The Tribunal found the assessee&#039;s method of accounting for post warranty service charges to be consistent with the law and not aimed at evading tax liability. The Tribunal held that the authorities erred in disturbing the assessee&#039;s treatment of these charges, deeming the entire addition unjustified.</description>
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      <pubDate>Tue, 29 Dec 1981 00:00:00 +0530</pubDate>
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