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    <title>2023 (2) TMI 528 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, highlighting discrepancies in the assessment process, calculation of income, and consideration of evidence. The Tribunal found that the authorities failed to properly consider the evidence presented by the appellant, leading to errors in treating bank deposits as business receipts and calculating net profit. The Tribunal concluded that the appellant&#039;s objections were valid and overturned the additions to income, partially allowing the appeal.</description>
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      <description>The Tribunal partly allowed the appeal, highlighting discrepancies in the assessment process, calculation of income, and consideration of evidence. The Tribunal found that the authorities failed to properly consider the evidence presented by the appellant, leading to errors in treating bank deposits as business receipts and calculating net profit. The Tribunal concluded that the appellant&#039;s objections were valid and overturned the additions to income, partially allowing the appeal.</description>
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