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    <title>2012 (10) TMI 155 - ITAT, AGRA</title>
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    <description>The Tribunal dismissed the departmental appeal, upholding deletions of additions made by the AO. The Tribunal found that the AO had made adhoc additions without proper verification, leading to the deletions of expenses disallowance, unexplained capital introduced by partners, bid money as payable, and expenses payable. The judgments were based on the presentation of complete details, bills, and vouchers during assessment proceedings, supporting the deletions.</description>
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      <description>The Tribunal dismissed the departmental appeal, upholding deletions of additions made by the AO. The Tribunal found that the AO had made adhoc additions without proper verification, leading to the deletions of expenses disallowance, unexplained capital introduced by partners, bid money as payable, and expenses payable. The judgments were based on the presentation of complete details, bills, and vouchers during assessment proceedings, supporting the deletions.</description>
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