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    <title>2023 (6) TMI 967 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, deleting the addition under Section 68 and the enhancement under Section 56(2)(viib). The other grounds were deemed academic and required no further adjudication. The appeal was partly allowed.</description>
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      <description>The Tribunal allowed the appeal of the assessee, deleting the addition under Section 68 and the enhancement under Section 56(2)(viib). The other grounds were deemed academic and required no further adjudication. The appeal was partly allowed.</description>
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