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    <title>2023 (4) TMI 208 - ITAT INDORE</title>
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    <description>The revenue&#039;s appeal for AY 2008-09 was dismissed, and the assessee&#039;s cross-objection was allowed. For AY 2009-10, the revenue&#039;s appeal was partly allowed, and the assessee&#039;s cross-objection was allowed. The Tribunal decisions were based on the invalidity of the DVO reference without rejecting the books of accounts, the lack of incriminating material for non-abated years, and the absence of corroborative evidence for the alleged unexplained expenditures and on-money payments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436182</link>
      <description>The revenue&#039;s appeal for AY 2008-09 was dismissed, and the assessee&#039;s cross-objection was allowed. For AY 2009-10, the revenue&#039;s appeal was partly allowed, and the assessee&#039;s cross-objection was allowed. The Tribunal decisions were based on the invalidity of the DVO reference without rejecting the books of accounts, the lack of incriminating material for non-abated years, and the absence of corroborative evidence for the alleged unexplained expenditures and on-money payments.</description>
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