2023 (8) TMI 390

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..... bstantial question of law] - Disallowance of 25% of Bogus Risk Inspection Survey Expenses - HC said ITAT restricted the disallowance to 25% on the ground that there was evidence only with respect to part of the claim namely in relation to the inspection charges and entire issue is based on appreciation of evidence and no question of law arises. HELD THAT:- This Court is of the opinion that .....

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