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    <title>2023 (2) TMI 793 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal ITAT Chennai dismissed the revenue&#039;s appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2017-18. The Commissioner partially allowed the appeal by deleting the addition made towards trade payables under section 68 of the Income-tax Act, 1961. The Tribunal upheld the Commissioner&#039;s decision, finding no error and rejecting procedural violation allegations, ultimately affirming the lower authority&#039;s ruling.</description>
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      <description>The Appellate Tribunal ITAT Chennai dismissed the revenue&#039;s appeal against the Commissioner of Income Tax (Appeals) order for the assessment year 2017-18. The Commissioner partially allowed the appeal by deleting the addition made towards trade payables under section 68 of the Income-tax Act, 1961. The Tribunal upheld the Commissioner&#039;s decision, finding no error and rejecting procedural violation allegations, ultimately affirming the lower authority&#039;s ruling.</description>
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