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    <title>2012 (12) TMI 3 - ITAT DELHI</title>
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    <description>The ITAT allowed the assessee&#039;s appeal, deleting the addition of Rs. 1,38,00,000 and the enhancement of Rs. 94,00,000 on account of unexplained share capital under Section 68. The ITAT directed the AO to recompute the interest under Section 234B, if applicable, following the deletion of the additions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=218988</link>
      <description>The ITAT allowed the assessee&#039;s appeal, deleting the addition of Rs. 1,38,00,000 and the enhancement of Rs. 94,00,000 on account of unexplained share capital under Section 68. The ITAT directed the AO to recompute the interest under Section 234B, if applicable, following the deletion of the additions.</description>
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