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    <title>2021 (3) TMI 1189 - ITAT KOLKATA</title>
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    <description>The appeal was allowed, and both the addition of Rs. 15,20,000 as unexplained cash deposits and the disallowance of Rs. 66,09,875 for commission and development charges were deleted. The Tribunal found the evidence provided by the assessee to be sufficient to explain the deposits and supported the expenditures on commission and development charges. The decision was based on the adequacy of evidence and principles of natural justice.</description>
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      <description>The appeal was allowed, and both the addition of Rs. 15,20,000 as unexplained cash deposits and the disallowance of Rs. 66,09,875 for commission and development charges were deleted. The Tribunal found the evidence provided by the assessee to be sufficient to explain the deposits and supported the expenditures on commission and development charges. The decision was based on the adequacy of evidence and principles of natural justice.</description>
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