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    <title>2023 (1) TMI 1276 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the rejection of the books of accounts, treating business activities as accommodation entries, adding estimated commission income, treating unsecured loan transactions as unexplained income, and disallowing a deduction claimed under Section 80C. The appeals were dismissed, confirming additions in the case of Casper Enterprises Pvt Ltd on a protective basis. The appeals of the individuals were dismissed, while the appeal of the company was partly allowed.</description>
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      <description>The Tribunal upheld the rejection of the books of accounts, treating business activities as accommodation entries, adding estimated commission income, treating unsecured loan transactions as unexplained income, and disallowing a deduction claimed under Section 80C. The appeals were dismissed, confirming additions in the case of Casper Enterprises Pvt Ltd on a protective basis. The appeals of the individuals were dismissed, while the appeal of the company was partly allowed.</description>
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