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    <title>2009 (7) TMI 1393 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the decisions of both the CIT (Appeals) and the Assessing Officer. The Tribunal criticized the revenue&#039;s approach and the rejection of affidavits as fresh evidence, remitting the case back to the Assessing Officer for a fresh examination. The Tribunal emphasized the need to consider the material produced by the assessee regarding the donations received, thus requiring a re-evaluation of the evidence presented.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, setting aside the decisions of both the CIT (Appeals) and the Assessing Officer. The Tribunal criticized the revenue&#039;s approach and the rejection of affidavits as fresh evidence, remitting the case back to the Assessing Officer for a fresh examination. The Tribunal emphasized the need to consider the material produced by the assessee regarding the donations received, thus requiring a re-evaluation of the evidence presented.</description>
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