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    <title>2023 (6) TMI 815 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal partially, granting relief by treating earmarked funds as corpus donations under section 11(1)(d) of the Income Tax Act. Additionally, the Tribunal partially accepted the assessee&#039;s reconciliation regarding excess cash deposits, reducing the addition to Rs. 95,146 and deleting the balance of Rs. 2,85,511. The appeal was concluded on 16/06/2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=439241</link>
      <description>The Tribunal allowed the appeal partially, granting relief by treating earmarked funds as corpus donations under section 11(1)(d) of the Income Tax Act. Additionally, the Tribunal partially accepted the assessee&#039;s reconciliation regarding excess cash deposits, reducing the addition to Rs. 95,146 and deleting the balance of Rs. 2,85,511. The appeal was concluded on 16/06/2023.</description>
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