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    <title>2012 (11) TMI 745 - ITAT INDORE</title>
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    <description>The Tribunal upheld the deletion of additions concerning unrecorded advances and estimated sales due to lack of evidence and ex-accountant&#039;s manipulative actions. The addition related to share capital was deleted based on established jurisprudence. Ad hoc disallowances for various expenses were sustained due to insufficient evidence. The Tribunal dismissed the revenue&#039;s appeals and partly allowed the assessee&#039;s appeal.</description>
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      <description>The Tribunal upheld the deletion of additions concerning unrecorded advances and estimated sales due to lack of evidence and ex-accountant&#039;s manipulative actions. The addition related to share capital was deleted based on established jurisprudence. Ad hoc disallowances for various expenses were sustained due to insufficient evidence. The Tribunal dismissed the revenue&#039;s appeals and partly allowed the assessee&#039;s appeal.</description>
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