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    <title>2025 (5) TMI 1238 - ITAT DELHI</title>
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    <description>The ITAT Delhi dismissed the revenue&#039;s appeal regarding bogus job work charges. Following precedents from Orient Crafts Ltd and Trendy Attire (P) Ltd cases, the coordinate bench had previously deleted similar additions made on protective basis for another job worker. The CIT(A) had deleted the additions in the assessee&#039;s hands, finding the job work expenses genuine. Since facts remained unchanged and identical circumstances existed, the ITAT upheld the CIT(A)&#039;s decision deleting the additions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=770966</link>
      <description>The ITAT Delhi dismissed the revenue&#039;s appeal regarding bogus job work charges. Following precedents from Orient Crafts Ltd and Trendy Attire (P) Ltd cases, the coordinate bench had previously deleted similar additions made on protective basis for another job worker. The CIT(A) had deleted the additions in the assessee&#039;s hands, finding the job work expenses genuine. Since facts remained unchanged and identical circumstances existed, the ITAT upheld the CIT(A)&#039;s decision deleting the additions.</description>
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