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    <description>The ITAT Delhi upheld the CIT(A)&#039;s decision to delete additions challenged by the Revenue, including cash receipts for land purchase, undisclosed receipts, and proportionate profits on unaccounted business receipts. The Tribunal found the transactions legitimate, supported by records, and rejected the Revenue&#039;s appeal due to lack of contradictory evidence.</description>
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      <description>The ITAT Delhi upheld the CIT(A)&#039;s decision to delete additions challenged by the Revenue, including cash receipts for land purchase, undisclosed receipts, and proportionate profits on unaccounted business receipts. The Tribunal found the transactions legitimate, supported by records, and rejected the Revenue&#039;s appeal due to lack of contradictory evidence.</description>
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