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    <title>2003 (2) TMI 428 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) to delete trading additions, the addition for the cost of construction of a shed, and the addition for the sale of de-oiled cakes for assessment years 1994-95 &amp;amp; 1995-96. The Tribunal emphasized the importance of justifying additions with solid evidence and maintaining accurate book records in tax assessments.</description>
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      <description>The Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) to delete trading additions, the addition for the cost of construction of a shed, and the addition for the sale of de-oiled cakes for assessment years 1994-95 &amp;amp; 1995-96. The Tribunal emphasized the importance of justifying additions with solid evidence and maintaining accurate book records in tax assessments.</description>
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