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    <title>2017 (9) TMI 1027 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeals for both assessment years, reinstating the additions made by the AO for unexplained credits received by the assessee company from Mr. S.K. Gupta and related companies. The Tribunal emphasized the lack of credible evidence provided by the assessee, reversing the CIT(A)&#039;s decision to delete the additions.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeals for both assessment years, reinstating the additions made by the AO for unexplained credits received by the assessee company from Mr. S.K. Gupta and related companies. The Tribunal emphasized the lack of credible evidence provided by the assessee, reversing the CIT(A)&#039;s decision to delete the additions.</description>
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