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    <title>2023 (6) TMI 810 - ITAT RAIPUR</title>
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    <description>The appeal of the assessee was allowed, and the appeal of the revenue was dismissed. Various additions made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal due to lack of substantiation or incorrect application of provisions. The Tribunal found in favor of the assessee on issues such as disallowance of sales commission, deletion of additions under different sections, and suppression of income and closing stock, based on documentary evidence and agreements provided.</description>
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      <description>The appeal of the assessee was allowed, and the appeal of the revenue was dismissed. Various additions made by the Assessing Officer were deleted by the CIT(A) and upheld by the Tribunal due to lack of substantiation or incorrect application of provisions. The Tribunal found in favor of the assessee on issues such as disallowance of sales commission, deletion of additions under different sections, and suppression of income and closing stock, based on documentary evidence and agreements provided.</description>
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