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2023 (3) TMI 309 - ITAT DELHIDisallowance of Cartage Stores and Spares expenses - for want of relevant supporting vouchers - Though the AO has made @ 15%, CIT(A) restricted the same @ 10% - HELD THAT:- In our considered opinion, the order of the CIT(A) in this regard is reasonable and does not need any interference on our part. Addition on account of Long Term Capital Gain has not been adjudicated by the CIT(A) though ground in this raised before him - Hence, in the interest of justice, we remand this issue to the of the CIT(A). CIT(A) is directed to pass an speaking order as per law.
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