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    <title>2021 (3) TMI 1064 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal by deleting the addition of Rs. 7,70,000 for cash deposits and Rs. 56,55,874 for the sale of property by a non-resident due to procedural errors by the AO. Other issues regarding the nature of the land sold, disallowance of improvement costs, and deduction under Section 54F were not addressed as they became moot after the procedural grounds were upheld.</description>
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      <description>The Tribunal partially allowed the appeal by deleting the addition of Rs. 7,70,000 for cash deposits and Rs. 56,55,874 for the sale of property by a non-resident due to procedural errors by the AO. Other issues regarding the nature of the land sold, disallowance of improvement costs, and deduction under Section 54F were not addressed as they became moot after the procedural grounds were upheld.</description>
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