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    <title>1979 (1) TMI 143 - ITAT JAIPUR</title>
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    <description>The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee in a case concerning the inclusion of a cash credit of Rs. 3,000 in the assessment for the year 1975-76. The Tribunal found that the assessee had successfully proven the genuineness of the credit, as the authorities failed to adequately investigate the source of the funds. Consequently, the addition of Rs. 3,000 along with interest was deleted, and the appeal succeeded in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=67714</link>
      <description>The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee in a case concerning the inclusion of a cash credit of Rs. 3,000 in the assessment for the year 1975-76. The Tribunal found that the assessee had successfully proven the genuineness of the credit, as the authorities failed to adequately investigate the source of the funds. Consequently, the addition of Rs. 3,000 along with interest was deleted, and the appeal succeeded in favor of the assessee.</description>
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      <pubDate>Fri, 05 Jan 1979 00:00:00 +0530</pubDate>
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