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    <title>2021 (3) TMI 221 - ITAT DELHI</title>
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    <description>The Tribunal held that the additions made by the Assessing Officer were unsustainable due to lack of corroborative evidence and incorrect application of sections 153A and 153C of the Income Tax Act, 1961. The Tribunal set aside the lower authorities&#039; orders, deleting all additions in the assessment years under appeal and allowing the assessee&#039;s appeals.</description>
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      <description>The Tribunal held that the additions made by the Assessing Officer were unsustainable due to lack of corroborative evidence and incorrect application of sections 153A and 153C of the Income Tax Act, 1961. The Tribunal set aside the lower authorities&#039; orders, deleting all additions in the assessment years under appeal and allowing the assessee&#039;s appeals.</description>
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