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    <title>2014 (7) TMI 162 - ITAT DELHI</title>
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    <description>The Tribunal condoned the delay in filing the appeal, directed the AO to re-examine the Rs. 5,00,000 addition under Section 68, and set aside the addition of Rs. 3,50,343 by estimating profits at 10%. The appeal was partly allowed for statistical purposes.</description>
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