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    <title>2020 (6) TMI 531 - ITAT VISAKHAPATNAM</title>
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    <description>The appeals filed by the Revenue in ITA Nos. 312 and 313/VIZ/2018 were dismissed, while ITA No. 314/VIZ/2018 was allowed for statistical purposes. The Tribunal upheld the deletion of additions, condonation of delay in filing appeals, and decisions by the CIT(A) regarding various expenditures and income estimation. The case emphasized the importance of verifying actual payments made by the assessee and compliance with provisions of the Income Tax Act. The matter was remitted back to the AO for further verification and computation of income in accordance with relevant sections.</description>
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      <description>The appeals filed by the Revenue in ITA Nos. 312 and 313/VIZ/2018 were dismissed, while ITA No. 314/VIZ/2018 was allowed for statistical purposes. The Tribunal upheld the deletion of additions, condonation of delay in filing appeals, and decisions by the CIT(A) regarding various expenditures and income estimation. The case emphasized the importance of verifying actual payments made by the assessee and compliance with provisions of the Income Tax Act. The matter was remitted back to the AO for further verification and computation of income in accordance with relevant sections.</description>
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