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    <title>1976 (2) TMI 57 - ITAT DELHI-B</title>
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    <description>The Tribunal accepted the explanations provided by the individuals regarding the cash credits in their names, leading to the deletion of the sums from the assessment. Additionally, the Tribunal found the reported yield of groundnut by the assessee to be reasonable based on comparable cases, resulting in the deletion of the addition made by the ITO. As a result, the appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal accepted the explanations provided by the individuals regarding the cash credits in their names, leading to the deletion of the sums from the assessment. Additionally, the Tribunal found the reported yield of groundnut by the assessee to be reasonable based on comparable cases, resulting in the deletion of the addition made by the ITO. As a result, the appeal was allowed in favor of the assessee.</description>
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