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    <title>2015 (4) TMI 468 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A) decision to delete the addition of income based on accommodation entries. The Tribunal found that the AO lacked substantial evidence to support the addition, and the Director of the broker confirmed the transactions with the assessee. Consequently, the Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A) decision.</description>
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      <title>2015 (4) TMI 468 - ITAT DELHI</title>
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      <description>The Tribunal upheld the CIT(A) decision to delete the addition of income based on accommodation entries. The Tribunal found that the AO lacked substantial evidence to support the addition, and the Director of the broker confirmed the transactions with the assessee. Consequently, the Tribunal dismissed the revenue&#039;s appeal, affirming the CIT(A) decision.</description>
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