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    <title>2011 (3) TMI 1683 - ITAT DELHI</title>
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    <description>The Tribunal upheld the deletions made by the Ld. Commissioner of Income Tax (Appeals) regarding the additions under section 68 for unsecured loan, unexplained share capital, and share application money. It also deleted the penalties imposed under section 271D for contravention of section 269SS. The Tribunal&#039;s decision favored the Assessee, dismissing the Revenue&#039;s appeals.</description>
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      <description>The Tribunal upheld the deletions made by the Ld. Commissioner of Income Tax (Appeals) regarding the additions under section 68 for unsecured loan, unexplained share capital, and share application money. It also deleted the penalties imposed under section 271D for contravention of section 269SS. The Tribunal&#039;s decision favored the Assessee, dismissing the Revenue&#039;s appeals.</description>
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