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    <title>2023 (7) TMI 1087 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, remanding issues concerning the rejection of books of accounts and the addition based on the GP ratio back to the Assessing Officer for fresh consideration. The addition of INR 54,514 as unexplained expenditure under Section 69C was upheld, while the disallowance of INR 3,60,000 for accounting charges was dismissed as not pressed.</description>
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      <description>The Tribunal partly allowed the appeal, remanding issues concerning the rejection of books of accounts and the addition based on the GP ratio back to the Assessing Officer for fresh consideration. The addition of INR 54,514 as unexplained expenditure under Section 69C was upheld, while the disallowance of INR 3,60,000 for accounting charges was dismissed as not pressed.</description>
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