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Introducing the “In Favour Of” filter in Case Laws.
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of Validity of the order of ITAT deleting the various additions made by the AO - The appellant, Revenue, contested various additions made by the Assessing Officer, including negative brokerage, stock discrepancies, credit balance issues, unexplained cash credits, disallowed interest payments, and losses on securities transactions. However, the ITAT found the Assessee's explanations satisfactory for each issue, ruling in favor of the Assessee and deleting the additions. The High Court upheld the ITAT's decision, emphasizing the importance of evidence-based assessments and rejecting conclusions based on conjecture.
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