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    <title>2023 (4) TMI 1096 - ITAT ALLAHABAD</title>
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    <description>The Tribunal remanded various issues back to the Assessing Officer for fresh adjudication, providing the assessee opportunities to substantiate objections. Discrepancies in stock at Mirzapur H.O. and Varanasi B.O. were partially upheld, cash deposits were partly deleted, excess cash found was partially relieved, books of accounts were rejected, additions on sundry creditors were deleted, unsecured loans additions were partly upheld, and interest under sections 234B and 234C was upheld. The Tribunal directed reassessment and verification in several instances, ensuring thorough review of the issues.</description>
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      <description>The Tribunal remanded various issues back to the Assessing Officer for fresh adjudication, providing the assessee opportunities to substantiate objections. Discrepancies in stock at Mirzapur H.O. and Varanasi B.O. were partially upheld, cash deposits were partly deleted, excess cash found was partially relieved, books of accounts were rejected, additions on sundry creditors were deleted, unsecured loans additions were partly upheld, and interest under sections 234B and 234C was upheld. The Tribunal directed reassessment and verification in several instances, ensuring thorough review of the issues.</description>
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