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    <title>2022 (1) TMI 489 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Commissioner and the Income Tax Appellate Tribunal, ruling in favor of the appellant regarding the disallowance of bad debt in the income tax assessment. The Court emphasized the authority of the Commissioner and the Tribunal in determining additions in assessments based on audited accounts and factual findings, ultimately dismissing the appeals filed by the Income Tax Department.</description>
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      <description>The High Court upheld the decisions of the Commissioner and the Income Tax Appellate Tribunal, ruling in favor of the appellant regarding the disallowance of bad debt in the income tax assessment. The Court emphasized the authority of the Commissioner and the Tribunal in determining additions in assessments based on audited accounts and factual findings, ultimately dismissing the appeals filed by the Income Tax Department.</description>
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