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    <title>2023 (10) TMI 656 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal, affirming the CIT(A)&#039;s decision to partially uphold the additions made by the AO under sections 68 and 69C of the Act. The Tribunal found that the CIT(A) correctly evaluated the factual position, granting partial relief to the assessee. The appeal was dismissed, emphasizing the importance of discharging onus under the relevant sections of the Act.</description>
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      <description>The Tribunal dismissed the appeal, affirming the CIT(A)&#039;s decision to partially uphold the additions made by the AO under sections 68 and 69C of the Act. The Tribunal found that the CIT(A) correctly evaluated the factual position, granting partial relief to the assessee. The appeal was dismissed, emphasizing the importance of discharging onus under the relevant sections of the Act.</description>
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