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    <title>2006 (11) TMI 244 - ITAT DELHI-B</title>
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    <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the deletion of additions under section 40A(2)(b)(iv) of the IT Act and those related to suppression of production and unaccounted investment. The Tribunal found insufficient evidence to support these additions. However, the disallowance of the depreciation claim was not contested by the assessee, and thus, no relief was granted on this issue.</description>
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      <title>2006 (11) TMI 244 - ITAT DELHI-B</title>
      <link>https://www.taxtmi.com/caselaws?id=63830</link>
      <description>The Tribunal partially allowed the assessee&#039;s appeal, directing the deletion of additions under section 40A(2)(b)(iv) of the IT Act and those related to suppression of production and unaccounted investment. The Tribunal found insufficient evidence to support these additions. However, the disallowance of the depreciation claim was not contested by the assessee, and thus, no relief was granted on this issue.</description>
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