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    <title>2018 (8) TMI 189 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeals and partly allowed the assessee&#039;s appeal. It held that additions made under section 153A for certain assessment years were beyond the scope of the provision. The Tribunal also upheld the deletion of disallowances related to business expenses, alleged bogus purchases, and unexplained purchases. The issue of scrap sales was remanded back to the AO for further examination.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeals and partly allowed the assessee&#039;s appeal. It held that additions made under section 153A for certain assessment years were beyond the scope of the provision. The Tribunal also upheld the deletion of disallowances related to business expenses, alleged bogus purchases, and unexplained purchases. The issue of scrap sales was remanded back to the AO for further examination.</description>
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