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    <title>2022 (10) TMI 400 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decisions of the Commissioner (Appeals) in dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. The deletions of various additions, including those related to interest on interest-free advances, unexplained cash credit, expenditure on free samples, unsecured loan, and disallowance under Section 40(a)(ia) of the Act, were supported by the Tribunal&#039;s findings. The Tribunal found the explanations and evidence provided by the assessee to be satisfactory, leading to the deletion of the contested additions.</description>
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      <title>2022 (10) TMI 400 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=428842</link>
      <description>The Tribunal upheld the decisions of the Commissioner (Appeals) in dismissing the Revenue&#039;s appeal and the assessee&#039;s cross-objection. The deletions of various additions, including those related to interest on interest-free advances, unexplained cash credit, expenditure on free samples, unsecured loan, and disallowance under Section 40(a)(ia) of the Act, were supported by the Tribunal&#039;s findings. The Tribunal found the explanations and evidence provided by the assessee to be satisfactory, leading to the deletion of the contested additions.</description>
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      <pubDate>Tue, 04 Oct 2022 00:00:00 +0530</pubDate>
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