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    <title>2006 (1) TMI 184 - ITAT DELHI-E</title>
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    <description>The Tribunal partially allowed the appeal, deleting several additions made by the AO, including those based on seized diaries and unexplained investments, due to lack of evidence from the search. Additions for unexplained cash under Section 69A were upheld. The issue of credit for declared income was remanded for verification.</description>
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      <description>The Tribunal partially allowed the appeal, deleting several additions made by the AO, including those based on seized diaries and unexplained investments, due to lack of evidence from the search. Additions for unexplained cash under Section 69A were upheld. The issue of credit for declared income was remanded for verification.</description>
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