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    <title>1997 (6) TMI 69 - ITAT PATNA</title>
    <link>https://www.taxtmi.com/caselaws?id=71017</link>
    <description>The case involved various additions and deletions in the assessment of the assessee. The Tribunal directed the deletion of Rs.18,000 added as income under section 68 and disallowance of Rs.1,828 as interest, as the assessee provided evidence of the source of funds. Additionally, the Tribunal instructed the deletion of other disputed additions, such as Rs.11,555 based on loose sheets, Rs.17,824 for closing stock difference, Rs.6,000 for low withdrawals, and various other amounts related to cash credits, interest, and investments in a house. The appeals were disposed of with directions for deletions and remands, resolving the issues in favor of the assessee.</description>
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      <title>1997 (6) TMI 69 - ITAT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=71017</link>
      <description>The case involved various additions and deletions in the assessment of the assessee. The Tribunal directed the deletion of Rs.18,000 added as income under section 68 and disallowance of Rs.1,828 as interest, as the assessee provided evidence of the source of funds. Additionally, the Tribunal instructed the deletion of other disputed additions, such as Rs.11,555 based on loose sheets, Rs.17,824 for closing stock difference, Rs.6,000 for low withdrawals, and various other amounts related to cash credits, interest, and investments in a house. The appeals were disposed of with directions for deletions and remands, resolving the issues in favor of the assessee.</description>
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      <pubDate>Tue, 10 Jun 1997 00:00:00 +0530</pubDate>
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