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    <title>2023 (7) TMI 28 - GUJARAT HIGH COURT</title>
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    <description>The appeal challenging the deletion of additions made by the Assessing Officer towards capital introduction by partners and interest on capital for the assessment year 2014-2015 was dismissed. The Income Tax Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the entire addition. The Tribunal found that the partners had explained and verified the sources of cash introduced and that the accounts were audited and tax assessments were in order. The Tribunal concluded that no substantial question of law arose, and the appeal was dismissed.</description>
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      <description>The appeal challenging the deletion of additions made by the Assessing Officer towards capital introduction by partners and interest on capital for the assessment year 2014-2015 was dismissed. The Income Tax Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to delete the entire addition. The Tribunal found that the partners had explained and verified the sources of cash introduced and that the accounts were audited and tax assessments were in order. The Tribunal concluded that no substantial question of law arose, and the appeal was dismissed.</description>
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