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2018 (9) TMI 1634 - HC - Income TaxDisallowance of a part of repair and maintenance expenditure u/s 37 - fact recorded by the AO that neither vendor nor confirmation were produced during the course of assessment proceedings - ITAT deleted the addition for the reasons that the assessee had furnished PAN of venders - Held that:- The finding of the Tribunal deleting disallowance of 50% by the Assessing Officer is primarily factual. We have quoted the reply filed by the respondent/assessee before the first appellate authority. These documents and papers were relied upon by the Tribunal and the Commissioner of Income Tax (Appeals). However, copies of the said documents/papers have not been filed. There is nothing to show and establish that the findings of the Commissioner of Income Tax (Appeals) and the Tribunal are perverse and factually incorrect. No substantial question of law
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