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    <title>2021 (8) TMI 364 - ITAT INDORE</title>
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    <description>The Tribunal upheld the legality of the search operation under Section 132 of the Income Tax Act, partially allowed the assessee&#039;s appeal regarding the addition of brokerage income, deleted the addition of undisclosed receipts, and confirmed the chargeability of interest under Section 234B(3) instead of Section 234B(1). The appeals filed by both the assessee and the Revenue were partly allowed and dismissed, respectively. The decision was pronounced on 27.07.2021.</description>
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      <description>The Tribunal upheld the legality of the search operation under Section 132 of the Income Tax Act, partially allowed the assessee&#039;s appeal regarding the addition of brokerage income, deleted the addition of undisclosed receipts, and confirmed the chargeability of interest under Section 234B(3) instead of Section 234B(1). The appeals filed by both the assessee and the Revenue were partly allowed and dismissed, respectively. The decision was pronounced on 27.07.2021.</description>
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