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    <title>1998 (4) TMI 164 - ITAT JABALPUR</title>
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    <description>The Tribunal upheld some additions while deleting or modifying others in a tax assessment case. Notable outcomes include the deletion of additions for profit from the sale of Mopeds and cash deposit due to lack of evidence, reduction of scrap valuation from Rs. 50,000 to Rs. 25,000, and modification of undisclosed income from sale of tractors. The Tribunal stressed the significance of proper documentation and reasonable explanations in tax assessments.</description>
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      <description>The Tribunal upheld some additions while deleting or modifying others in a tax assessment case. Notable outcomes include the deletion of additions for profit from the sale of Mopeds and cash deposit due to lack of evidence, reduction of scrap valuation from Rs. 50,000 to Rs. 25,000, and modification of undisclosed income from sale of tractors. The Tribunal stressed the significance of proper documentation and reasonable explanations in tax assessments.</description>
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