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    <title>2023 (7) TMI 229 - ITAT DELHI</title>
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    <description>The Revenue&#039;s appeal against the CIT(A)&#039;s order was allowed for statistical purposes. The case involved issues of non-appearance of the assessee, deletion of protective addition, and deletion of additions in the hands of another entity. The Tribunal found double taxation in the additions for unexplained share capital and directed the CIT(A) to reconsider the issues based on the Tribunal&#039;s observations. The matter was remanded for fresh consideration.</description>
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      <description>The Revenue&#039;s appeal against the CIT(A)&#039;s order was allowed for statistical purposes. The case involved issues of non-appearance of the assessee, deletion of protective addition, and deletion of additions in the hands of another entity. The Tribunal found double taxation in the additions for unexplained share capital and directed the CIT(A) to reconsider the issues based on the Tribunal&#039;s observations. The matter was remanded for fresh consideration.</description>
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