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    <title>2019 (4) TMI 827 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, upholding the original decision. The Tribunal found no mistakes in its order regarding the addition of Rs. 64,64,437 and rejected the request for additional relief of Rs. 14,50,877. The alternate argument for making the addition in the hands of individual partners instead of the firm was not considered as it was not raised during the hearing. The Tribunal advised addressing any errors through lower authorities within the permissible time limit.</description>
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      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee, upholding the original decision. The Tribunal found no mistakes in its order regarding the addition of Rs. 64,64,437 and rejected the request for additional relief of Rs. 14,50,877. The alternate argument for making the addition in the hands of individual partners instead of the firm was not considered as it was not raised during the hearing. The Tribunal advised addressing any errors through lower authorities within the permissible time limit.</description>
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