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    <title>2020 (4) TMI 401 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal filed by the assessee for the assessment year 2012-2013. It addressed issues related to additions made to total income, payments to specific entities, and the genuineness of transactions under the Income Tax Act. The Tribunal directed the Assessing Officer to delete certain additions, including payments to Kamladevi K Agarwal and under section 68 of the Act, based on the evidence provided by the appellant. The levy of interest under section 234B of the Act was confirmed, and concerns regarding inadequate opportunity during the assessment process were briefly mentioned without detailed analysis.</description>
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