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    <title>2021 (8) TMI 769 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the addition of Rs. 40,07,500 under Section 56(2)(viib) and Rs. 6,00,000 under Section 68 related to Palani Builders Pvt. Ltd. The issue of Rs. 16,90,000 under Section 68 related to Best Buildmart Pvt. Ltd. and Shri Lekh Nath Pandey was remanded back to the AO for fresh consideration. The general grounds raised by the assessee were dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=411191</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting the addition of Rs. 40,07,500 under Section 56(2)(viib) and Rs. 6,00,000 under Section 68 related to Palani Builders Pvt. Ltd. The issue of Rs. 16,90,000 under Section 68 related to Best Buildmart Pvt. Ltd. and Shri Lekh Nath Pandey was remanded back to the AO for fresh consideration. The general grounds raised by the assessee were dismissed.</description>
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