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    <title>2020 (12) TMI 302 - ITAT MUMBAI</title>
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    <description>The Tribunal dismissed the assessee&#039;s appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Assessing Officer. The appeal was rejected due to the lack of substantiating evidence for claims made, resulting in the confirmation of additions to the total income, including the disallowance of deduction u/s 80HHC and the addition based on the gross profit rate. Despite some relief granted on alternative grounds, the Tribunal decided not to interfere with the lower authorities&#039; decisions.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal, upholding the decisions of the Commissioner of Income Tax (Appeals) and the Assessing Officer. The appeal was rejected due to the lack of substantiating evidence for claims made, resulting in the confirmation of additions to the total income, including the disallowance of deduction u/s 80HHC and the addition based on the gross profit rate. Despite some relief granted on alternative grounds, the Tribunal decided not to interfere with the lower authorities&#039; decisions.</description>
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