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    <title>2001 (12) TMI 211 - ITAT LUCKNOW</title>
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    <description>The Tribunal upheld the validity of the block assessment order, rejected the addition based on a loose paper, sustained the addition on unexplained cash, disallowed deductions out of capital gains, and partially allowed deductions for construction and material purchase expenses. The appeal was partly allowed, granting relief on some grounds while upholding the Department&#039;s findings on others.</description>
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      <link>https://www.taxtmi.com/caselaws?id=68753</link>
      <description>The Tribunal upheld the validity of the block assessment order, rejected the addition based on a loose paper, sustained the addition on unexplained cash, disallowed deductions out of capital gains, and partially allowed deductions for construction and material purchase expenses. The appeal was partly allowed, granting relief on some grounds while upholding the Department&#039;s findings on others.</description>
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