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    <title>2023 (7) TMI 798 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner of Income Tax (Appeals) decision. It held that the assessee owned USDP VZLS Mee Seva and that the bank deposits were for services rendered, not income. The Tribunal set aside the addition made by the Assessing Officer, emphasizing the clarity of ownership based on submitted documents.</description>
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      <description>The Tribunal allowed the appeal, overturning the Commissioner of Income Tax (Appeals) decision. It held that the assessee owned USDP VZLS Mee Seva and that the bank deposits were for services rendered, not income. The Tribunal set aside the addition made by the Assessing Officer, emphasizing the clarity of ownership based on submitted documents.</description>
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