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    <title>2026 (7) TMI 207 - ITAT AHMEDABAD</title>
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    <description>ITAT Ahmedabad deleted additions where the assessee substantiated cash deposits with financial statements, customer-wise ticket sale details and bank statements showing travel-business collections, so the cash was not treated as unexplained money under section 69A. It also deleted the commission addition on inter se transactions with M/s. Arihant Trip Solution (LLP) because the assessee&#039;s account records showed purchase and loan entries and were not properly considered. The addition based on the difference between commission in the return and Form 26AS also failed, as the figures were reconciled and no verified discrepancy remained. The appeal succeeded on all adjudicated grounds.</description>
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    <pubDate>Tue, 30 Jun 2026 00:00:00 +0530</pubDate>
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      <title>2026 (7) TMI 207 - ITAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=794321</link>
      <description>ITAT Ahmedabad deleted additions where the assessee substantiated cash deposits with financial statements, customer-wise ticket sale details and bank statements showing travel-business collections, so the cash was not treated as unexplained money under section 69A. It also deleted the commission addition on inter se transactions with M/s. Arihant Trip Solution (LLP) because the assessee&#039;s account records showed purchase and loan entries and were not properly considered. The addition based on the difference between commission in the return and Form 26AS also failed, as the figures were reconciled and no verified discrepancy remained. The appeal succeeded on all adjudicated grounds.</description>
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