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2016 (7) TMI 664 - AT - Income TaxAllowability of expenditure - mere accommodation entry or not - Held that:- As there being no change in facts and circumstances of these cases respectfully following the order of the Tribunal in Konichiva Builders Ltd. [2014 (4) TMI 533 - ITAT DELHI ] the issue of allowability of expenses in similar lines is restored to the AO herein also requiring the assessee to prove its claim with cogent material the limited plea of the assessee is accepted
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