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    <title>2022 (4) TMI 385 - ITAT INDORE</title>
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    <description>The departmental appeal&#039;s delay was condoned due to the COVID-19 pandemic. The Tribunal deleted additions for unexplained cash credit and disallowed interest, unsecured loans, Section 14A, ad hoc expenses, and most agricultural income. A 10% disallowance on motor car depreciation was upheld, while the contribution to Provident Fund disallowance was deleted. The assessee&#039;s appeal was allowed, and the Revenue&#039;s appeal was partly allowed.</description>
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      <description>The departmental appeal&#039;s delay was condoned due to the COVID-19 pandemic. The Tribunal deleted additions for unexplained cash credit and disallowed interest, unsecured loans, Section 14A, ad hoc expenses, and most agricultural income. A 10% disallowance on motor car depreciation was upheld, while the contribution to Provident Fund disallowance was deleted. The assessee&#039;s appeal was allowed, and the Revenue&#039;s appeal was partly allowed.</description>
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