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    <title>2005 (7) TMI 710 - ITAT AMRITSAR</title>
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    <description>The Tribunal partially allowed the appeal, deleting the additions related to disallowed expenses and depreciation. It directed the Assessing Officer to treat the commission income as business income. The addition concerning unexplained cash credits was dismissed, while the income from the sale of Safeda trees was upheld as income from undisclosed sources. The Tribunal left the recalibration of interest charges under sections 234B and 234C to be determined based on its findings.</description>
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      <title>2005 (7) TMI 710 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=277483</link>
      <description>The Tribunal partially allowed the appeal, deleting the additions related to disallowed expenses and depreciation. It directed the Assessing Officer to treat the commission income as business income. The addition concerning unexplained cash credits was dismissed, while the income from the sale of Safeda trees was upheld as income from undisclosed sources. The Tribunal left the recalibration of interest charges under sections 234B and 234C to be determined based on its findings.</description>
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