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    <title>1984 (12) TMI 110 - ITAT DELHI-C</title>
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    <description>The appeal by the assessee against the CIT(A)&#039;s order for the assessment year 1979-80 involved concealment of income from the medical profession. The Tribunal upheld a portion of the additions made by the ITO but also made adjustments, emphasizing the importance of maintaining accurate records for income assessment. The Tribunal found the payment to the brother for using the Nursing Home legitimate and allowed the claim for expenses against interest income. The judgment highlighted the necessity of proper record-keeping and fair taxation principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64168</link>
      <description>The appeal by the assessee against the CIT(A)&#039;s order for the assessment year 1979-80 involved concealment of income from the medical profession. The Tribunal upheld a portion of the additions made by the ITO but also made adjustments, emphasizing the importance of maintaining accurate records for income assessment. The Tribunal found the payment to the brother for using the Nursing Home legitimate and allowed the claim for expenses against interest income. The judgment highlighted the necessity of proper record-keeping and fair taxation principles.</description>
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      <pubDate>Wed, 12 Dec 1984 00:00:00 +0530</pubDate>
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