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    <title>2017 (7) TMI 810 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition based on fictitious entries and accept the revised income declared by the assessee. The decision underscored the significance of real income in tax assessments and upheld the re-casted accounts audited under Section 142(2A, emphasizing the necessity of considering such reports in assessments.</description>
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      <description>The Tribunal allowed the appeal, directing the Assessing Officer to delete the addition based on fictitious entries and accept the revised income declared by the assessee. The decision underscored the significance of real income in tax assessments and upheld the re-casted accounts audited under Section 142(2A, emphasizing the necessity of considering such reports in assessments.</description>
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