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    <title>2006 (8) TMI 266 - ITAT JODHPUR</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition under section 69, dismissing the Revenue&#039;s appeal. The Department failed to substantiate its claim that the transactions were bogus. The assessee provided substantial evidence, including share transaction details and banking records, demonstrating the genuineness of the transactions and investments.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the addition under section 69, dismissing the Revenue&#039;s appeal. The Department failed to substantiate its claim that the transactions were bogus. The assessee provided substantial evidence, including share transaction details and banking records, demonstrating the genuineness of the transactions and investments.</description>
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