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    <title>2023 (7) TMI 1160 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeals, ruling that the jurisdiction under section 153A r.w.s. 153C was assumed without incriminating material, and the additions on bogus freight charges were deemed invalid. The assessment orders were quashed, and the appeals were granted in favor of the Assessee.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeals, ruling that the jurisdiction under section 153A r.w.s. 153C was assumed without incriminating material, and the additions on bogus freight charges were deemed invalid. The assessment orders were quashed, and the appeals were granted in favor of the Assessee.</description>
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