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    <title>2023 (7) TMI 1202 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, directing the deletion of additions related to unexplained cash deposit and deemed profit. The addition under section 68 of the Income Tax Act was found to lack merit and was deleted. The imposition of penal interest was upheld, and the appeal was partly allowed on 26.07.2023.</description>
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      <description>The Tribunal partly allowed the appeal, directing the deletion of additions related to unexplained cash deposit and deemed profit. The addition under section 68 of the Income Tax Act was found to lack merit and was deleted. The imposition of penal interest was upheld, and the appeal was partly allowed on 26.07.2023.</description>
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