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    <title>2023 (8) TMI 880 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, quashing the assessment under section 153C for AY 2010-11. The appellant successfully argued that there was no incriminating material for that assessment year, leading to the decision in their favor. The denial of deduction under section 80IC and the addition of unexplained cash credit were overturned in favor of the appellant.</description>
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      <title>2023 (8) TMI 880 - ITAT DELHI</title>
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      <description>The Tribunal allowed the appellant&#039;s appeal, quashing the assessment under section 153C for AY 2010-11. The appellant successfully argued that there was no incriminating material for that assessment year, leading to the decision in their favor. The denial of deduction under section 80IC and the addition of unexplained cash credit were overturned in favor of the appellant.</description>
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