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    <title>2014 (11) TMI 131 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal, directing the AO to delete the additions made on the basis of estimated G.P. rates and unsupported claims of unexplained income. The Tribunal emphasized the need for proper verification and evidence-based conclusions in such matters.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal, directing the AO to delete the additions made on the basis of estimated G.P. rates and unsupported claims of unexplained income. The Tribunal emphasized the need for proper verification and evidence-based conclusions in such matters.</description>
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