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    <title>2010 (8) TMI 17 - DELHI HIGH COURT</title>
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    <description>The appeal filed by the Income Tax Department challenging the ITAT&#039;s decision to delete the addition of Rs. 27,60,000 on excess stock for the Assessment Year 2003-2004 was dismissed by the Delhi High Court. The court upheld the ITAT&#039;s findings that the respondent had adequately supported their position with evidence, showing that the addition made by the Assessing Officer was unjustified. The court found no substantial question of law in the case and concluded that the appeal lacked merit.</description>
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      <description>The appeal filed by the Income Tax Department challenging the ITAT&#039;s decision to delete the addition of Rs. 27,60,000 on excess stock for the Assessment Year 2003-2004 was dismissed by the Delhi High Court. The court upheld the ITAT&#039;s findings that the respondent had adequately supported their position with evidence, showing that the addition made by the Assessing Officer was unjustified. The court found no substantial question of law in the case and concluded that the appeal lacked merit.</description>
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