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    <title>2009 (1) TMI 770 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decisions on all three issues, dismissing the Revenue&#039;s appeal due to lack of evidence to support their claims. The additions of Rs. 58,85,41,252 and Rs. 33,87,06,625 were deleted, along with the disallowance of electricity charges claimed by the assessee. The transactions were deemed genuine, with no evidence of sham or undisclosed income found by the Tribunal.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decisions on all three issues, dismissing the Revenue&#039;s appeal due to lack of evidence to support their claims. The additions of Rs. 58,85,41,252 and Rs. 33,87,06,625 were deleted, along with the disallowance of electricity charges claimed by the assessee. The transactions were deemed genuine, with no evidence of sham or undisclosed income found by the Tribunal.</description>
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