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    <title>2020 (4) TMI 684 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the addition on account of purchase of gold outside the books of accounts. The Tribunal found the evidence provided by the assessee, including VAT returns and delivery challans, satisfactory in establishing the delivery of gold stock and subsequent sales. The Tribunal dismissed the appeal of the Revenue based on the established facts and evidence presented.</description>
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      <description>The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the addition on account of purchase of gold outside the books of accounts. The Tribunal found the evidence provided by the assessee, including VAT returns and delivery challans, satisfactory in establishing the delivery of gold stock and subsequent sales. The Tribunal dismissed the appeal of the Revenue based on the established facts and evidence presented.</description>
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