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    <title>2017 (12) TMI 1219 - ITAT VISAKHAPATNAM</title>
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    <description>The ITAT partly allowed the appeal, overturning the CIT&#039;s decision on issues related to sundry creditors and low profit margin assessment, while upholding the decision on non-admission of commission and overheads. The delay in filing the appeal was condoned, and the non-deduction of tax at source on freight charges was decided in favor of the assessee. Overall, the ITAT ruled in favor of the assessee on some issues and against on others.</description>
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      <description>The ITAT partly allowed the appeal, overturning the CIT&#039;s decision on issues related to sundry creditors and low profit margin assessment, while upholding the decision on non-admission of commission and overheads. The delay in filing the appeal was condoned, and the non-deduction of tax at source on freight charges was decided in favor of the assessee. Overall, the ITAT ruled in favor of the assessee on some issues and against on others.</description>
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