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    <title>2016 (3) TMI 1021 - ITAT PUNE</title>
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    <description>The Tribunal largely upheld the CIT(A)&#039;s findings, except for disallowing pooja expenses and levying interest under Section 234A. The Tribunal stressed the significance of evidence and legal precedents in assessing deductions and undisclosed income treatment. The decisions on various issues such as deletion of Section 69B addition, shifting of undisclosed income, and deduction under Section 80IA(4) were supported by evidence and legal principles.</description>
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      <description>The Tribunal largely upheld the CIT(A)&#039;s findings, except for disallowing pooja expenses and levying interest under Section 234A. The Tribunal stressed the significance of evidence and legal precedents in assessing deductions and undisclosed income treatment. The decisions on various issues such as deletion of Section 69B addition, shifting of undisclosed income, and deduction under Section 80IA(4) were supported by evidence and legal principles.</description>
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