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    <title>2023 (7) TMI 1275 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s order directing the A.O. to adopt the income computed after the appeal effect of the original assessment order, which was Rs. 18,38,28,500/-. However, a suo moto enhancement of Rs. 28,760/- by the assessee should be considered, resulting in a taxable income of Rs. 18,38,57,260/-. The appeal of the Revenue was partly allowed, with the order pronounced on 28.07.2023.</description>
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      <description>The Tribunal upheld the Ld. CIT(A)&#039;s order directing the A.O. to adopt the income computed after the appeal effect of the original assessment order, which was Rs. 18,38,28,500/-. However, a suo moto enhancement of Rs. 28,760/- by the assessee should be considered, resulting in a taxable income of Rs. 18,38,57,260/-. The appeal of the Revenue was partly allowed, with the order pronounced on 28.07.2023.</description>
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