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    <title>2019 (3) TMI 1297 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 28,19,000 for undisclosed income from property sales. The issue of Rs. 3,00,000 commission disallowance was restored to the AO for further examination. The Tribunal emphasized the lack of concrete evidence and instructed the AO to decide the commission issue after providing the assessee with a fair opportunity.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 28,19,000 for undisclosed income from property sales. The issue of Rs. 3,00,000 commission disallowance was restored to the AO for further examination. The Tribunal emphasized the lack of concrete evidence and instructed the AO to decide the commission issue after providing the assessee with a fair opportunity.</description>
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