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    <title>2019 (1) TMI 46 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to delete the addition to gross profit made by the Assessing Officer, emphasizing the lack of defects in the books of accounts and reasonable explanations provided by the assessee. The Tribunal found the addition unwarranted and dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision to delete the gross profit estimation.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to delete the addition to gross profit made by the Assessing Officer, emphasizing the lack of defects in the books of accounts and reasonable explanations provided by the assessee. The Tribunal found the addition unwarranted and dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision to delete the gross profit estimation.</description>
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