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    <title>2021 (2) TMI 898 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s decisions to delete the additions made by the Assessing Officer for all three issues. The Tribunal emphasized that the evidence provided, including banking transactions and consistency with previous assessments, supported the deletions. The Tribunal concluded that the additions were unjustified and should not have been made, affirming the Ld. CIT(A)&#039;s findings in favor of the assessee.</description>
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      <title>2021 (2) TMI 898 - ITAT CHANDIGARH</title>
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      <description>The Tribunal upheld the Ld. CIT(A)&#039;s decisions to delete the additions made by the Assessing Officer for all three issues. The Tribunal emphasized that the evidence provided, including banking transactions and consistency with previous assessments, supported the deletions. The Tribunal concluded that the additions were unjustified and should not have been made, affirming the Ld. CIT(A)&#039;s findings in favor of the assessee.</description>
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