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2012 (6) TMI 153 - ITAT, MUMBAIRevision u/s 263 - ad-hoc disallowance - the assessee had shut down business more than five years back and also the fact that these workers such as fitters, carpenters, electricians, etc., are not stationery in a given address and pleadings of the assessee expressing her difficulties on the facts and circumstances of the case, to produce evidence, we are of the considered opinion that the interest of justice would be made if the disallowance is restricted to Rs. 2,00,000 on ad-hoc basis, as the fact that the assessee would have been incurred expenditure cannot be disputed - assessee's appeal is partly allowed.
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