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    <title>2015 (10) TMI 87 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal upheld the deletion of additions made by the Assessing Officer, citing genuine payments to reduce land cost supported by evidence. The Tribunal found the explanations plausible and dismissed the issue as no substantial question of law arose. Additionally, the Tribunal confirmed the deletion of an amount paid to a specific party, supported by evidence of the transaction being credited by the vendor, leading to a reasonable decision without substantial legal questions. The appeal was admitted solely on the substantial question of law related to the second issue, while the first issue was not entertained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264812</link>
      <description>The Tribunal upheld the deletion of additions made by the Assessing Officer, citing genuine payments to reduce land cost supported by evidence. The Tribunal found the explanations plausible and dismissed the issue as no substantial question of law arose. Additionally, the Tribunal confirmed the deletion of an amount paid to a specific party, supported by evidence of the transaction being credited by the vendor, leading to a reasonable decision without substantial legal questions. The appeal was admitted solely on the substantial question of law related to the second issue, while the first issue was not entertained.</description>
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