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    <title>2023 (5) TMI 684 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the assessee, directing the deletion of the addition of Rs.1,46,000/- made by the Assessing Officer. The Tribunal found that the addition was solely based on the statement of the Accountant without sufficient corroborating evidence, deeming it unjustified. The authorities did not adequately verify the documents provided by the assessee during the proceedings, leading to the decision in favor of the assessee and allowing their appeal.</description>
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      <description>The Tribunal ruled in favor of the assessee, directing the deletion of the addition of Rs.1,46,000/- made by the Assessing Officer. The Tribunal found that the addition was solely based on the statement of the Accountant without sufficient corroborating evidence, deeming it unjustified. The authorities did not adequately verify the documents provided by the assessee during the proceedings, leading to the decision in favor of the assessee and allowing their appeal.</description>
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