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    <title>1998 (12) TMI 105 - ITAT DELHI-C</title>
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    <description>The Tribunal partially allowed the appeal, directing the deletion of most additions made by the AO. An undisclosed income of Rs. 3,65,200 based on actual sales of gold ornaments was confirmed. The Tribunal found that many additions were based on surmises and conjectures, lacking concrete evidence, and directed their deletion.</description>
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