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    <title>2002 (8) TMI 404 - ITAT AGRA</title>
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    <description>The Tribunal upheld the addition of Rs. 1,65,822 for alleged sale of tooth powder but rejected the double addition by the Assessing Officer for suppressed sales and excess stocks. The Tribunal also ruled against charging interest under section 234B due to lack of a speaking order. Both the assessee&#039;s and revenue&#039;s appeals were partly allowed, with the Tribunal basing its decision on detailed analysis and legal precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=103286</link>
      <description>The Tribunal upheld the addition of Rs. 1,65,822 for alleged sale of tooth powder but rejected the double addition by the Assessing Officer for suppressed sales and excess stocks. The Tribunal also ruled against charging interest under section 234B due to lack of a speaking order. Both the assessee&#039;s and revenue&#039;s appeals were partly allowed, with the Tribunal basing its decision on detailed analysis and legal precedents.</description>
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