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    <title>1980 (8) TMI 114 - ITAT DELHI-B</title>
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    <description>The Appellate Tribunal allowed two appeals for statistical purposes and partially succeeded in the other three appeals, directing the authorities to reconsider the ownership issue of the property known as &#039;PUPALA MARKET&#039; and adjust the trading account additions in the cases of M/s Hindustani Book Depot and Shikshak Bandhu Press accordingly. The Tribunal found that the additional ground raised by the assessee regarding ownership was crucial and directed the Commissioner (A) to consider this issue before deciding on the quantum of addition related to unexplained investment.</description>
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    <pubDate>Mon, 18 Aug 1980 00:00:00 +0530</pubDate>
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      <title>1980 (8) TMI 114 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63626</link>
      <description>The Appellate Tribunal allowed two appeals for statistical purposes and partially succeeded in the other three appeals, directing the authorities to reconsider the ownership issue of the property known as &#039;PUPALA MARKET&#039; and adjust the trading account additions in the cases of M/s Hindustani Book Depot and Shikshak Bandhu Press accordingly. The Tribunal found that the additional ground raised by the assessee regarding ownership was crucial and directed the Commissioner (A) to consider this issue before deciding on the quantum of addition related to unexplained investment.</description>
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      <pubDate>Mon, 18 Aug 1980 00:00:00 +0530</pubDate>
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