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    <title>2023 (4) TMI 938 - ITAT DELHI</title>
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    <description>The Tribunal dismissed all appeals, upholding the Commissioner&#039;s decisions. The additions were confirmed as &quot;income from other sources&quot; instead of unexplained money under section 69A. Alleged bogus purchases were deleted due to lack of evidence. Assessment orders under section 153A were deemed legal. Disallowance of commission and interest expenses was overturned. The Revenue&#039;s appeal against deletion of additions was also dismissed. The Tribunal supported the Commissioner&#039;s findings, resulting in the Assessee and Revenue Department losing their respective appeals.</description>
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    <pubDate>Fri, 31 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 938 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=436912</link>
      <description>The Tribunal dismissed all appeals, upholding the Commissioner&#039;s decisions. The additions were confirmed as &quot;income from other sources&quot; instead of unexplained money under section 69A. Alleged bogus purchases were deleted due to lack of evidence. Assessment orders under section 153A were deemed legal. Disallowance of commission and interest expenses was overturned. The Revenue&#039;s appeal against deletion of additions was also dismissed. The Tribunal supported the Commissioner&#039;s findings, resulting in the Assessee and Revenue Department losing their respective appeals.</description>
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      <pubDate>Fri, 31 Mar 2023 00:00:00 +0530</pubDate>
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