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    <title>2015 (7) TMI 171 - ITAT HYDERABAD</title>
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    <description>The Tribunal partly allowed the appeal, deleting several additions related to blank cheques and advances due to lack of conclusive evidence. It directed correct tax treatment for commission income. The disallowance of the Section 80U deduction was upheld, and penalty proceedings under Section 271(1)(c) were not initiated.</description>
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      <description>The Tribunal partly allowed the appeal, deleting several additions related to blank cheques and advances due to lack of conclusive evidence. It directed correct tax treatment for commission income. The disallowance of the Section 80U deduction was upheld, and penalty proceedings under Section 271(1)(c) were not initiated.</description>
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