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    <title>2015 (9) TMI 158 - DELHI HIGH COURT</title>
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    <description>The Court allowed the appeal, setting aside previous orders and remanding the case to the Assessing Officer for a fresh decision in compliance with the law. The Assessee, acting as a consignment sale agent, successfully argued against the unjustified turnover increase of Rs. 2.5 crores based on excess stock. The Court emphasized the lack of material supporting adverse findings and the failure to consider commission records. Both parties agreed to remand the matter for fresh consideration, directing the Assessee to appear before the Assessing Officer for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263490</link>
      <description>The Court allowed the appeal, setting aside previous orders and remanding the case to the Assessing Officer for a fresh decision in compliance with the law. The Assessee, acting as a consignment sale agent, successfully argued against the unjustified turnover increase of Rs. 2.5 crores based on excess stock. The Court emphasized the lack of material supporting adverse findings and the failure to consider commission records. Both parties agreed to remand the matter for fresh consideration, directing the Assessee to appear before the Assessing Officer for further proceedings.</description>
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