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    <title>2019 (5) TMI 844 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeal for A.Y. 2008-09, partly allowed the appeals for A.Y. 2013-14 and A.Y. 2014-15. The addition of undisclosed income for A.Y. 2008-09 was deleted as it pertained to a different assessment year. Disallowance of expenses and initiation of reassessment proceedings were invalidated due to the primary addition being deleted. Issues regarding notice service and sanction were upheld in favor of the tax authority. For A.Y. 2013-14 and 2014-15, additions based on survey findings were partially sustained, considering evidence provided.</description>
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      <description>The Tribunal allowed the appeal for A.Y. 2008-09, partly allowed the appeals for A.Y. 2013-14 and A.Y. 2014-15. The addition of undisclosed income for A.Y. 2008-09 was deleted as it pertained to a different assessment year. Disallowance of expenses and initiation of reassessment proceedings were invalidated due to the primary addition being deleted. Issues regarding notice service and sanction were upheld in favor of the tax authority. For A.Y. 2013-14 and 2014-15, additions based on survey findings were partially sustained, considering evidence provided.</description>
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