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    <title>2021 (6) TMI 815 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed the appeals filed by the appellant for various assessment years (2006-07 to 2009-10) and deleted the substantive additions made in his hands. The appeals filed by the appellant&#039;s son, challenging the alteration of substantive to protective assessments, were allowed, and the original substantive assessments were restored. The appeals filed by the Revenue, challenging the deletion of certain additions, were dismissed. The Tribunal emphasized the principle of avoiding double taxation and upheld the original assessments in the sons&#039; hands, deleting the additions in the appellant&#039;s hands to prevent double taxation.</description>
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    <pubDate>Tue, 22 Jun 2021 00:00:00 +0530</pubDate>
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      <title>2021 (6) TMI 815 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=408919</link>
      <description>The Tribunal allowed the appeals filed by the appellant for various assessment years (2006-07 to 2009-10) and deleted the substantive additions made in his hands. The appeals filed by the appellant&#039;s son, challenging the alteration of substantive to protective assessments, were allowed, and the original substantive assessments were restored. The appeals filed by the Revenue, challenging the deletion of certain additions, were dismissed. The Tribunal emphasized the principle of avoiding double taxation and upheld the original assessments in the sons&#039; hands, deleting the additions in the appellant&#039;s hands to prevent double taxation.</description>
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      <pubDate>Tue, 22 Jun 2021 00:00:00 +0530</pubDate>
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