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    <title>2017 (5) TMI 713 - ITAT CHANDIGARH</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, deleting the addition under Section 40A(2) related to excessive purchase price paid for damaged wheat. The Tribunal upheld the deletion of additions under Sections 68 and 2(22)(e) regarding unexplained cash credits and deemed dividend, respectively. The issue under Section 40(a)(ia) was remanded for further verification.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, deleting the addition under Section 40A(2) related to excessive purchase price paid for damaged wheat. The Tribunal upheld the deletion of additions under Sections 68 and 2(22)(e) regarding unexplained cash credits and deemed dividend, respectively. The issue under Section 40(a)(ia) was remanded for further verification.</description>
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