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    <title>2023 (3) TMI 397 - ITAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The additions for Renovation and Repair expenses, Miscellaneous Receivables, and Unverifiable Deductions were upheld. The addition for Suppressed Sales was addressed differently, with one being deleted and the other remanded for further assessment. The claim for delayed PF and ESI payments was covered against the assessee by a previous Supreme Court ruling. The deletion of the addition for Bad Debts was upheld, emphasizing the fulfillment of statutory conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435011</link>
      <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the Revenue&#039;s appeal. The additions for Renovation and Repair expenses, Miscellaneous Receivables, and Unverifiable Deductions were upheld. The addition for Suppressed Sales was addressed differently, with one being deleted and the other remanded for further assessment. The claim for delayed PF and ESI payments was covered against the assessee by a previous Supreme Court ruling. The deletion of the addition for Bad Debts was upheld, emphasizing the fulfillment of statutory conditions.</description>
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