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    <title>2006 (11) TMI 247 - ITAT DELHI-E</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO, stating that the AO did not fulfill his duty to examine the donors and relied on mere suspicion. The appeal by the Revenue was dismissed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition made by the AO, stating that the AO did not fulfill his duty to examine the donors and relied on mere suspicion. The appeal by the Revenue was dismissed.</description>
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