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    <title>2004 (9) TMI 291 - ITAT AHMEDABAD-A</title>
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    <description>The Appellate Tribunal ITAT AHMEDABAD-A ruled in favor of the assessee, upholding the CIT(A)&#039;s decision to delete the additions related to stock differences and unaccounted sales for the assessment years 1993-94 and 1994-95. The Tribunal emphasized the burden on the assessee to prove the accuracy of their books of account and criticized the AO for not thoroughly analyzing the explanations provided. The Tribunal found no merit in the Revenue&#039;s appeals and dismissed them accordingly.</description>
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      <description>The Appellate Tribunal ITAT AHMEDABAD-A ruled in favor of the assessee, upholding the CIT(A)&#039;s decision to delete the additions related to stock differences and unaccounted sales for the assessment years 1993-94 and 1994-95. The Tribunal emphasized the burden on the assessee to prove the accuracy of their books of account and criticized the AO for not thoroughly analyzing the explanations provided. The Tribunal found no merit in the Revenue&#039;s appeals and dismissed them accordingly.</description>
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