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    <title>2020 (7) TMI 48 - ITAT DELHI</title>
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    <description>The ITAT dismissed the Revenue&#039;s appeal and allowed the Assessee&#039;s appeal, directing the deletion of all additions made by the AO. The Tribunal upheld the CIT(A)&#039;s findings, concluding that the AO&#039;s actions were unjustified due to lack of evidence and failure to demonstrate unreasonableness. The Tribunal found no merit in the Revenue&#039;s challenge regarding additional evidence, noting that the AO had opportunities to respond. The order was pronounced on 30.06.2020.</description>
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      <link>https://www.taxtmi.com/caselaws?id=396379</link>
      <description>The ITAT dismissed the Revenue&#039;s appeal and allowed the Assessee&#039;s appeal, directing the deletion of all additions made by the AO. The Tribunal upheld the CIT(A)&#039;s findings, concluding that the AO&#039;s actions were unjustified due to lack of evidence and failure to demonstrate unreasonableness. The Tribunal found no merit in the Revenue&#039;s challenge regarding additional evidence, noting that the AO had opportunities to respond. The order was pronounced on 30.06.2020.</description>
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