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    <title>2015 (12) TMI 1417 - ITAT DELHI</title>
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    <description>The Tribunal upheld the addition of Rs. 1,31,00,000 for stock suppression but directed the AO to allow the deduction under Section 10A related to the excess stock found during the survey. The appeal was partly allowed, granting the assessee the benefit of the exemption while maintaining the additions based on discrepancies and unaccounted stock.</description>
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      <link>https://www.taxtmi.com/caselaws?id=270113</link>
      <description>The Tribunal upheld the addition of Rs. 1,31,00,000 for stock suppression but directed the AO to allow the deduction under Section 10A related to the excess stock found during the survey. The appeal was partly allowed, granting the assessee the benefit of the exemption while maintaining the additions based on discrepancies and unaccounted stock.</description>
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