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    <title>2015 (4) TMI 543 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions for unexplained cash credits, disallowances for non-deduction of tax at source, cash payments exceeding Rs. 20,000, personal expenses, treatment of agricultural income as business income, and excess payment of royalty for both assessment years. The appeals of both the assessee and the Revenue were dismissed, with the Tribunal pronouncing its decisions on March 31, 2015.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete additions for unexplained cash credits, disallowances for non-deduction of tax at source, cash payments exceeding Rs. 20,000, personal expenses, treatment of agricultural income as business income, and excess payment of royalty for both assessment years. The appeals of both the assessee and the Revenue were dismissed, with the Tribunal pronouncing its decisions on March 31, 2015.</description>
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