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    <title>2022 (10) TMI 685 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on both issues. The deletion of the addition of unsecured loans under Section 68 and the deletion of the addition for outstanding sundry creditors under Section 41(1) were both sustained, as the conditions for invoking these sections were not met in the assessee&#039;s case.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the CIT(A)&#039;s decisions on both issues. The deletion of the addition of unsecured loans under Section 68 and the deletion of the addition for outstanding sundry creditors under Section 41(1) were both sustained, as the conditions for invoking these sections were not met in the assessee&#039;s case.</description>
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