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    <title>2023 (3) TMI 96 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeals by the Revenue Department regarding additions made to the Assessee&#039;s income for assessment years 2010-11 and 2015-16 based on seized documents. The Assessee, accused of receiving accommodation entries, contested the additions, arguing that the commission income had been accepted by another individual. The Tribunal upheld this argument, considering confirmatory letters provided by the individual, and directed relevant actions if the additions in the other individual&#039;s hands were deleted in his own cases for the relevant years.</description>
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    <pubDate>Mon, 27 Feb 2023 00:00:00 +0530</pubDate>
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      <title>2023 (3) TMI 96 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=434710</link>
      <description>The Tribunal dismissed the appeals by the Revenue Department regarding additions made to the Assessee&#039;s income for assessment years 2010-11 and 2015-16 based on seized documents. The Assessee, accused of receiving accommodation entries, contested the additions, arguing that the commission income had been accepted by another individual. The Tribunal upheld this argument, considering confirmatory letters provided by the individual, and directed relevant actions if the additions in the other individual&#039;s hands were deleted in his own cases for the relevant years.</description>
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      <pubDate>Mon, 27 Feb 2023 00:00:00 +0530</pubDate>
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