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    <title>1991 (3) TMI 192 - ITAT CHANDIGARH</title>
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    <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to delete the income from the goldsmithy business in the hands of the HUF. The deletion of interest charged under specific sections for certain assessment years was also justified based on legal precedents and tribunal findings. The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s conclusions on all issues raised in the appeals.</description>
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      <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to delete the income from the goldsmithy business in the hands of the HUF. The deletion of interest charged under specific sections for certain assessment years was also justified based on legal precedents and tribunal findings. The Tribunal dismissed the Revenue&#039;s appeals, affirming the CIT(A)&#039;s conclusions on all issues raised in the appeals.</description>
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