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    <title>2012 (8) TMI 33 - ITAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the A.O. and upheld by the CIT (A) on various grounds, including excess stock estimation, creditor liabilities, advance against supply, and belated Provident Fund and ESIC payments. The Tribunal emphasized the necessity of supporting material for such additions and cited relevant case law to support its decision.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the deletion of additions made by the A.O. and upheld by the CIT (A) on various grounds, including excess stock estimation, creditor liabilities, advance against supply, and belated Provident Fund and ESIC payments. The Tribunal emphasized the necessity of supporting material for such additions and cited relevant case law to support its decision.</description>
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