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Chudgar Ranchodlal Jethalal Trade Pvt. Ltd. Versus The DCIT - 2015 (4) TMI 437 - ITAT AHMEDABAD

Disallowance of weight shortage expenses - Held that - We find that the AO as well as the Id.CIT(A) has disallowed the expenditure on the basis that in earlier year the assessee has not claimed such kind of expenditure. In our considered view, since the assessee has placed on record the debit notes raised by various parties to whom the material was supplied, therefore the authorities below were not justified in disallowing the expenses claimed by the assessee. We therefore direct the AO to delet....... + More



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