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    <title>2019 (2) TMI 171 - ITAT DELHI</title>
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    <description>The Tribunal upheld the deletion of income addition for the purchase of a residential house, allowed the carry forward of accumulated funds, upheld the deletion of surplus accumulation addition, and deleted the addition on account of unexplained negative cash balance. The Tribunal ruled in favor of the assessee on all issues raised, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal upheld the deletion of income addition for the purchase of a residential house, allowed the carry forward of accumulated funds, upheld the deletion of surplus accumulation addition, and deleted the addition on account of unexplained negative cash balance. The Tribunal ruled in favor of the assessee on all issues raised, dismissing the Revenue&#039;s appeal.</description>
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