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    <title>2018 (4) TMI 793 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal of the assessee, deleting the additions of Rs. 18 lakhs and Rs. 5 crores under Section 68 of the I.T. Act. The issue regarding taxation under Section 115BBE was rendered academic due to the deletion of the additions. The appeal was pronounced in favor of the assessee-company.</description>
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      <link>https://www.taxtmi.com/caselaws?id=358682</link>
      <description>The tribunal allowed the appeal of the assessee, deleting the additions of Rs. 18 lakhs and Rs. 5 crores under Section 68 of the I.T. Act. The issue regarding taxation under Section 115BBE was rendered academic due to the deletion of the additions. The appeal was pronounced in favor of the assessee-company.</description>
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