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    <title>2019 (9) TMI 656 - ITAT PUNE</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal as withdrawn. Disallowances under section 40A(3) were deleted, the unexplained investment was not upheld, re-computation of interest was directed, and no surcharge was levied for the period before 01.06.2002. The Tribunal found in favor of the assessee on all major issues raised in the case.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal as withdrawn. Disallowances under section 40A(3) were deleted, the unexplained investment was not upheld, re-computation of interest was directed, and no surcharge was levied for the period before 01.06.2002. The Tribunal found in favor of the assessee on all major issues raised in the case.</description>
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