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    <title>2017 (4) TMI 1542 - ITAT CHANDIGARH</title>
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    <description>The tribunal allowed both appeals for statistical purposes. It deleted the addition under section 69C for alleged cash payments to key employees, citing lack of evidence and discrepancies in proving the alleged cash payments. Additionally, the tribunal ruled against the addition under section 14A and Rule 8D for interest and administrative expenses for the assessment year 2010-11, noting the lack of new investments and failure to establish the nature of funds.</description>
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      <description>The tribunal allowed both appeals for statistical purposes. It deleted the addition under section 69C for alleged cash payments to key employees, citing lack of evidence and discrepancies in proving the alleged cash payments. Additionally, the tribunal ruled against the addition under section 14A and Rule 8D for interest and administrative expenses for the assessment year 2010-11, noting the lack of new investments and failure to establish the nature of funds.</description>
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