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    <title>2019 (3) TMI 473 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee, dismissing the Revenue&#039;s appeal on all grounds. The Tribunal found that the assessee had adequately proven the land&#039;s agricultural use, justified commission payments, and explained the routine stock shortage, leading to the deletions of additions challenged by the Revenue. The Tribunal concluded that the A.O.&#039;s disallowances lacked merit, supporting the CIT(A)&#039;s favorable rulings for the assessee.</description>
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      <title>2019 (3) TMI 473 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=376452</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions in favor of the assessee, dismissing the Revenue&#039;s appeal on all grounds. The Tribunal found that the assessee had adequately proven the land&#039;s agricultural use, justified commission payments, and explained the routine stock shortage, leading to the deletions of additions challenged by the Revenue. The Tribunal concluded that the A.O.&#039;s disallowances lacked merit, supporting the CIT(A)&#039;s favorable rulings for the assessee.</description>
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      <pubDate>Tue, 05 Mar 2019 00:00:00 +0530</pubDate>
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