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2019 (5) TMI 1056

,03,35,310/-. When the assessment was assailed before the CIT(A), the assessee could get only a relief of ₹ 31,320/- and the matter travelled upto the Tribunal. The Tribunal in D ART FURNITURE SYSTEMS P. LTD. VERSUS DCIT, CENTRAL CIRCLE 8, NEW DELHI [2019 (2) TMI 334 - ITAT DELHI] set aside the findings of the CIT(A) and deleted the addition by allowing the appeal of the assessee. None of th .....

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s 'the Act'] on the additions made while framing the assessment order dated 12.03.2013 u/s 153A of the Act. 3. The facts on record show that the assessment was completed on an income of ₹ 2,03,35,310/-. When the assessment was assailed before the CIT(A), the assessee could get only a relief of ₹ 31,320/- and the matter travelled upto the Tribunal. The Tribunal in ITA No. 5750/D .....

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ect, in the opinion of the Court, was extensively dealt with in Kabul Chawla v. CIT [2016] 380 ITR 573/[2015] 234 Taxman 300/61 taxmann.com 412 (Delhi) which has, by now, been followed consistently in several appeals. The non- obstante clause, in the opinion of the Court, was necessary, given that there is a departure from the preexisting provisions, which applied for the previous years and had a .....

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