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    <title>2019 (9) TMI 729 - ITAT DELHI</title>
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    <description>The ITAT upheld the assessment under section 143(3) and the addition of interest on post-dated cheques (PDCs), dismissing the Assessee&#039;s appeal. Ld. CIT(A) confirmed the assessment, citing unaccounted interest expenditure and directed re-computation of interest after six months from PDC issuance. The ITAT concurred with the A.O.&#039;s assessment based on seized material and documentary evidence, ultimately dismissing the appeal and affirming Ld. CIT(A)&#039;s directions.</description>
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      <title>2019 (9) TMI 729 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=385961</link>
      <description>The ITAT upheld the assessment under section 143(3) and the addition of interest on post-dated cheques (PDCs), dismissing the Assessee&#039;s appeal. Ld. CIT(A) confirmed the assessment, citing unaccounted interest expenditure and directed re-computation of interest after six months from PDC issuance. The ITAT concurred with the A.O.&#039;s assessment based on seized material and documentary evidence, ultimately dismissing the appeal and affirming Ld. CIT(A)&#039;s directions.</description>
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