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    <title>2020 (2) TMI 790 - ITAT BANGALORE</title>
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    <description>ITAT, Bangalore held the reference to the DVO under s.142A invalid because books were not rejected, relying on SC precedent; therefore additions based solely on the DVO report cannot be sustained. However, the tribunal found the assessee&#039;s challenge to unvouched expenditure and unsupported contentions general and inadmissible, and upheld the addition affirmed by CIT(A). Decision rendered against the assessee.</description>
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      <description>ITAT, Bangalore held the reference to the DVO under s.142A invalid because books were not rejected, relying on SC precedent; therefore additions based solely on the DVO report cannot be sustained. However, the tribunal found the assessee&#039;s challenge to unvouched expenditure and unsupported contentions general and inadmissible, and upheld the addition affirmed by CIT(A). Decision rendered against the assessee.</description>
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