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    <title>2018 (11) TMI 1116 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO in a case involving a dispute over the treatment of advances received by a property developer for the sale of flats. The Tribunal found that the income had been properly disclosed by the parties in their respective returns for the relevant assessment year, supporting the CIT(A)&#039;s ruling. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, affirming the decision in favor of the assessee.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO in a case involving a dispute over the treatment of advances received by a property developer for the sale of flats. The Tribunal found that the income had been properly disclosed by the parties in their respective returns for the relevant assessment year, supporting the CIT(A)&#039;s ruling. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, affirming the decision in favor of the assessee.</description>
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