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    <title>2002 (11) TMI 241 - ITAT AGRA</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting additions related to stock discrepancy and estimated profit on coal sales. It upheld additions for unexplained investments in drafts and ruled against charging interest under sections 234B and 234C of the IT Act. The Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal by deleting additions related to stock discrepancy and estimated profit on coal sales. It upheld additions for unexplained investments in drafts and ruled against charging interest under sections 234B and 234C of the IT Act. The Revenue&#039;s appeal was dismissed.</description>
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