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    <title>2012 (4) TMI 662 - ITAT AHMEDABAD</title>
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    <description>The appeal by the Revenue and the cross-objection filed by the assessee were both dismissed. The order of the learned CIT(A) deleting the addition of Rs. 18,27,500/- on account of unaccounted capitation fees was upheld, and the reopening of the assessment u/s 147 was confirmed as valid.</description>
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      <description>The appeal by the Revenue and the cross-objection filed by the assessee were both dismissed. The order of the learned CIT(A) deleting the addition of Rs. 18,27,500/- on account of unaccounted capitation fees was upheld, and the reopening of the assessment u/s 147 was confirmed as valid.</description>
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