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    <title>2018 (5) TMI 709 - ITAT DELHI</title>
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    <description>The Tribunal remanded the case to the Ld. CIT(A) for reevaluation, emphasizing the need for a thorough examination of facts and evidence. The Ld. CIT(A) had deleted additions related to income from undisclosed sources and interest on TDS payable on unsecured loans, citing confusion and lack of clarity in the assessment orders. The Tribunal directed a fresh decision to be made based on verified facts to ensure a well-reasoned outcome, allowing the Revenue&#039;s appeal for statistical purposes.</description>
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      <description>The Tribunal remanded the case to the Ld. CIT(A) for reevaluation, emphasizing the need for a thorough examination of facts and evidence. The Ld. CIT(A) had deleted additions related to income from undisclosed sources and interest on TDS payable on unsecured loans, citing confusion and lack of clarity in the assessment orders. The Tribunal directed a fresh decision to be made based on verified facts to ensure a well-reasoned outcome, allowing the Revenue&#039;s appeal for statistical purposes.</description>
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