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    <title>2022 (11) TMI 474 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the Rs.4,10,00,000/- addition for A.Y. 2013-14. This decision was based on the deletion of the same addition for A.Y. 2012-13, as directed by the Commissioner of Income Tax (Appeals) and upheld by the ITAT. Consequently, the Tribunal instructed the Assessing Officer to remove the addition for A.Y. 2013-14 as well.</description>
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      <link>https://www.taxtmi.com/caselaws?id=430050</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the deletion of the Rs.4,10,00,000/- addition for A.Y. 2013-14. This decision was based on the deletion of the same addition for A.Y. 2012-13, as directed by the Commissioner of Income Tax (Appeals) and upheld by the ITAT. Consequently, the Tribunal instructed the Assessing Officer to remove the addition for A.Y. 2013-14 as well.</description>
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