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    <title>2023 (5) TMI 680 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the Assessing Officer&#039;s additions totaling INR 8,09,697 under sections 144 and 147 of the Income Tax Act, 1961. The Tribunal found discrepancies in the treatment of cash deposits, differences in contractual receipts assessment, and disallowance of TDS credit. It concluded that the additions were unjustified, ordering their deletion and emphasizing the need for fair assessment procedures.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437873</link>
      <description>The Tribunal allowed the appeal, overturning the Assessing Officer&#039;s additions totaling INR 8,09,697 under sections 144 and 147 of the Income Tax Act, 1961. The Tribunal found discrepancies in the treatment of cash deposits, differences in contractual receipts assessment, and disallowance of TDS credit. It concluded that the additions were unjustified, ordering their deletion and emphasizing the need for fair assessment procedures.</description>
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