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    <title>2021 (6) TMI 946 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s findings on various issues, including disallowance of warranty obligations, interest on advances to subsidiaries, and additions of unaccounted cash. The Tribunal also agreed with the deletion of double additions of bogus purchases and cash found during searches to avoid duplication. The appeals filed by both the assessee and the Revenue were dismissed, affirming the Commissioner of Income Tax (Appeals) decisions.</description>
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      <description>The Tribunal upheld the Assessing Officer&#039;s findings on various issues, including disallowance of warranty obligations, interest on advances to subsidiaries, and additions of unaccounted cash. The Tribunal also agreed with the deletion of double additions of bogus purchases and cash found during searches to avoid duplication. The appeals filed by both the assessee and the Revenue were dismissed, affirming the Commissioner of Income Tax (Appeals) decisions.</description>
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