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2003 (9) TMI 700

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..... led by the assessee against the order of the ld. DCIT(A), Jodhpur for the assessment year 1993-94. 2. The Ground No. 1 relates to the addition of Rs. 5,262 on account of low yield of Rice-bran. 3. We have heard the rival submissions and perused the relevant materials available on records. In this case, the ld. Assessing Officer had accepted the yield of rice, the main product shown at 65.4 .....

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..... d. 4. The Ground No. 2 pertains to the addition of Rs. 33,040 on account of rice husk. 5. We heard the rival submissions and perused the relevant materials on record. The ld. Assessing Officer had referred to the decision ITO v. K.K. Rice General Mills 451 Taxation 145 where it was held that 20% of the total paddy should be treated as husk. Even in other cases of Hanumangarh town, th .....

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..... year 1992-93, we hereby delete the addition of Rs. 33,040 sustained by the ld. DCIT(A). 8. The Ground No. 3 relates to the disallowance of Rs. 5,000 out of Factory expenses and repairs account. 9. The ld. DCIT(A) has sustained the disallowance of Rs. 5,000 pertaining to factory and repairs expenses out of 37,036 and Rs. 41,092 respectively on the ground that the Assessing Officer did not .....

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