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    <title>2022 (7) TMI 999 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions to delete the additions of Rs. 42,45,000/- under Section 28(iv) and Rs. 1,51,20,900/- under Section 56(2)(x). The judgments were based on established legal principles and judicial precedents, ensuring that the benefits received in cash and the tolerance band for property valuations were correctly interpreted.</description>
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