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    <title>2013 (8) TMI 284 - ITAT DELHI</title>
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    <description>The tribunal dismissed both appeals of the department, upholding the CIT(A)&#039;s detailed and well-reasoned orders for the assessment years 2005-06 and 2006-07. The CIT(A)&#039;s decisions on restricting and deleting various additions were found to be justified based on the evidence provided and the retracted statements of key individuals. The tribunal saw no reason to interfere with the CIT(A)&#039;s comprehensive evaluation of the matters.</description>
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