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    <title>2023 (4) TMI 1158 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the appeal, upholding the CIT(A)&#039;s decisions. The delay in filing Form 10B was not condoned, Rs. 32,91,450 was treated as income chargeable to tax under Section 11(1B), and Rs. 59,85,081 was not considered an application of money. The order was pronounced on 02nd March, 2023.</description>
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      <description>The Tribunal dismissed the appeal, upholding the CIT(A)&#039;s decisions. The delay in filing Form 10B was not condoned, Rs. 32,91,450 was treated as income chargeable to tax under Section 11(1B), and Rs. 59,85,081 was not considered an application of money. The order was pronounced on 02nd March, 2023.</description>
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