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    <title>2019 (2) TMI 895 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions under Sections 68 and 69C, as well as interest disallowance. It found that the assessee had proven the legitimacy of transactions and criticized the AO for lack of incriminating evidence and denial of cross-examination rights. The decision emphasized principles of natural justice and was in line with past rulings in the assessee&#039;s favor for prior assessment periods.</description>
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      <title>2019 (2) TMI 895 - ITAT MUMBAI</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions under Sections 68 and 69C, as well as interest disallowance. It found that the assessee had proven the legitimacy of transactions and criticized the AO for lack of incriminating evidence and denial of cross-examination rights. The decision emphasized principles of natural justice and was in line with past rulings in the assessee&#039;s favor for prior assessment periods.</description>
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      <pubDate>Fri, 08 Feb 2019 00:00:00 +0530</pubDate>
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