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    <title>1998 (5) TMI 17 - DELHI High Court</title>
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    <description>The Tribunal upheld the rejection of the assessee&#039;s offer under the amnesty scheme, determining that the declared additional income must stand. It also confirmed the addition of &quot;on money&quot; to the assessee&#039;s income, disallowed certain commission payments, allowed deductions for freight, and demurrage expenses, and upheld the levy of interest under sections 215 and 216. The Tribunal directed the Income-tax Appellate Tribunal to refer legal questions to the High Court and disposed of the petition without costs.</description>
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      <title>1998 (5) TMI 17 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16546</link>
      <description>The Tribunal upheld the rejection of the assessee&#039;s offer under the amnesty scheme, determining that the declared additional income must stand. It also confirmed the addition of &quot;on money&quot; to the assessee&#039;s income, disallowed certain commission payments, allowed deductions for freight, and demurrage expenses, and upheld the levy of interest under sections 215 and 216. The Tribunal directed the Income-tax Appellate Tribunal to refer legal questions to the High Court and disposed of the petition without costs.</description>
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      <pubDate>Mon, 18 May 1998 00:00:00 +0530</pubDate>
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