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    <title>2021 (2) TMI 1284 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in part, deleting the additions made under Sections 68 and 69C. It concluded that the revenue failed to provide sufficient evidence to support allegations of bogus LTCG and commission expenses. The Tribunal emphasized the necessity of corroborative material and upheld the principles of natural justice by highlighting the lack of specific evidence against the assessee. The appeal was decided on 03rd February, 2021.</description>
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      <description>The Tribunal allowed the appeal in part, deleting the additions made under Sections 68 and 69C. It concluded that the revenue failed to provide sufficient evidence to support allegations of bogus LTCG and commission expenses. The Tribunal emphasized the necessity of corroborative material and upheld the principles of natural justice by highlighting the lack of specific evidence against the assessee. The appeal was decided on 03rd February, 2021.</description>
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