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    <title>2023 (2) TMI 709 - ITAT DELHI</title>
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    <description>The appeal was dismissed by the Tribunal, upholding the additions of Rs.1,48,000 under Section 69A and Rs.6,79,020 under Section 69C of the Act. The delay in filing the appeal was condoned due to COVID-19 restrictions, and the case was admitted for adjudication on merits. The general ground raised did not necessitate adjudication, and the decision was rendered on 17th February 2023.</description>
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      <description>The appeal was dismissed by the Tribunal, upholding the additions of Rs.1,48,000 under Section 69A and Rs.6,79,020 under Section 69C of the Act. The delay in filing the appeal was condoned due to COVID-19 restrictions, and the case was admitted for adjudication on merits. The general ground raised did not necessitate adjudication, and the decision was rendered on 17th February 2023.</description>
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