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2010 (2) TMI 682 - HC - Income TaxReassessment - Income escaping assessment - Disallowance - Since the assessee has incurred the expenditure more than the provision made, the assessee’s case would squarely fall within the ratio laid down by the apex court in the decision of the Bharat Earth Movers [2000 -TMI - 5816 - SUPREME Court] - Some objection was raised by Mr. Bhatt for the Revenue that since these figures were not on record, the same should not be taken into consideration in second appeal - Held that: the issue raised in the tax appeal is squarely covered by the decision of the apex court and the Tribunal has rightly decided this issue in favour of the assessee - Appeal is dismissed
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