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    <title>2015 (11) TMI 542 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Revenue&#039;s appeals. The Tribunal found that the CIT(A) correctly appreciated the facts and evidence, concluding that the protective additions made by the AO were not sustainable. The amounts in question were received through banking channels, duly reflected in the assessee&#039;s bank accounts, and were fully explained. Therefore, the deletions of the additions by the CIT(A) were upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267733</link>
      <description>The Tribunal upheld the CIT(A)&#039;s orders, dismissing the Revenue&#039;s appeals. The Tribunal found that the CIT(A) correctly appreciated the facts and evidence, concluding that the protective additions made by the AO were not sustainable. The amounts in question were received through banking channels, duly reflected in the assessee&#039;s bank accounts, and were fully explained. Therefore, the deletions of the additions by the CIT(A) were upheld.</description>
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