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    <title>2019 (10) TMI 125 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, deleting additions made under Sections 68 and 69C of the Income Tax Act and the consequential levy of interest under Section 234B. It emphasized the importance of providing cross-examination opportunities and corroborating evidence. The decision was pronounced on 25th September 2019.</description>
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