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    <title>2022 (2) TMI 270 - ITAT DELHI</title>
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    <description>The Tribunal upheld the quashing of the assessment order under section 153C of the Income Tax Act and the deletion of additions for bogus share capital and unaccounted commission paid. The Tribunal dismissed the Revenue&#039;s appeal, noting that the assessee had provided evidence and the Revenue failed to rebut it.</description>
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