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    <title>2016 (10) TMI 1259 - ITAT DELHI</title>
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    <description>The tribunal ruled in favor of the assessee by deleting the additions made under section 69 of the Act and the consequential charges. The importance of proper rejection of books of account before relying on external valuation reports and the application of relevant legal provisions based on the assessment year in question was highlighted.</description>
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