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    <title>2017 (2) TMI 909 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO under Sections 69C and 14A, and for unaccounted sales of scrap. The decisions were supported by detailed analysis, reliance on judicial precedents, and the assessee&#039;s presentation of substantial evidence proving the genuineness of transactions. The Revenue&#039;s appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339209</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO under Sections 69C and 14A, and for unaccounted sales of scrap. The decisions were supported by detailed analysis, reliance on judicial precedents, and the assessee&#039;s presentation of substantial evidence proving the genuineness of transactions. The Revenue&#039;s appeal was dismissed.</description>
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