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    <title>2014 (2) TMI 1161 - ITAT DELHI</title>
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    <description>The Hon&#039;ble High Court remitted the issue of cash loans received by the assessee and interest back to the ITAT due to the lack of specific findings in the impugned order. The court emphasized the necessity for a speaking order by the CIT(A) and consideration of the remand report to ensure sound reasoning. Despite the relief initially granted by the CIT(A) and confirmed by the ITAT, subsequent challenges by the Revenue led to the matter being remitted back to the ITAT for further review and detailed decision-making process.</description>
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      <description>The Hon&#039;ble High Court remitted the issue of cash loans received by the assessee and interest back to the ITAT due to the lack of specific findings in the impugned order. The court emphasized the necessity for a speaking order by the CIT(A) and consideration of the remand report to ensure sound reasoning. Despite the relief initially granted by the CIT(A) and confirmed by the ITAT, subsequent challenges by the Revenue led to the matter being remitted back to the ITAT for further review and detailed decision-making process.</description>
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      <pubDate>Fri, 21 Feb 2014 00:00:00 +0530</pubDate>
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