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    <title>ITAT Removes Protective Addition of Undisclosed Income for Assessee Firm Not Receiving Consideration, Aligns with Partner Accounts.</title>
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    <description>Protective addition - Addition of undisclosed income (on money consideration received by the assessee) - no similar addition was made in the hands of partners in their individual accounts - assessee firm was merely a confirming party and no consideration was received by the assessee firm - ITAT has correctly deleted the additions.</description>
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      <description>Protective addition - Addition of undisclosed income (on money consideration received by the assessee) - no similar addition was made in the hands of partners in their individual accounts - assessee firm was merely a confirming party and no consideration was received by the assessee firm - ITAT has correctly deleted the additions.</description>
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