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    <title>2023 (5) TMI 24 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee on all five issues raised in the case. The additions related to cash deposits in the Axis Bank account, disallowance under Section 40A(3) of the Act, addition under Section 69C of the Act for suppressed purchases, suppressed credit note, and disallowance of sales commission were all deleted. The Tribunal found in favor of the assessee after considering the evidence presented and determining that the assessee&#039;s explanations were valid and supported by the facts.</description>
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    <pubDate>Fri, 31 Mar 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=437217</link>
      <description>The Tribunal ruled in favor of the assessee on all five issues raised in the case. The additions related to cash deposits in the Axis Bank account, disallowance under Section 40A(3) of the Act, addition under Section 69C of the Act for suppressed purchases, suppressed credit note, and disallowance of sales commission were all deleted. The Tribunal found in favor of the assessee after considering the evidence presented and determining that the assessee&#039;s explanations were valid and supported by the facts.</description>
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