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2022 (2) TMI 978 - AT - Income TaxAddition being 6.5% of the cash payment against the job work on account of glaring discrepancies in the fabrication charges for which cash payments were made - HELD THAT:- We find, identical issue had come up before the Tribunal in assessee's own case for AY 2012-13 [2018 (10) TMI 240 - ITAT DELHI] wherein the Ld. CIT(A) deleted the entire addition which included an amount paid in cash for fabrication work. - Decided in favour of assessee.
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