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    <title>2018 (10) TMI 1672 - ITAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify details of M/s. Aadithiya Constructions and reconcile payments with the company&#039;s accounts. The Tribunal emphasized accounting for the token advance paid by the assessee as per the agreement. The alternative plea regarding the limitation period for payments made in the financial year 2002-03 was rejected, with the Tribunal upholding the Commissioner&#039;s decision. The case outcome involved a detailed analysis of the issues and provided directions for further assessment and verification.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, directing the Assessing Officer to verify details of M/s. Aadithiya Constructions and reconcile payments with the company&#039;s accounts. The Tribunal emphasized accounting for the token advance paid by the assessee as per the agreement. The alternative plea regarding the limitation period for payments made in the financial year 2002-03 was rejected, with the Tribunal upholding the Commissioner&#039;s decision. The case outcome involved a detailed analysis of the issues and provided directions for further assessment and verification.</description>
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