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    <title>1983 (10) TMI 125 - ITAT MADRAS-A</title>
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    <description>The tribunal ruled in favor of the assessee, deleting the addition under section 69A of the Income Tax Act, 1961, for unexplained money related to ornaments and jewellery. The tribunal considered ownership, the relevance of the financial year, and the satisfactory explanation provided by the assessee, ultimately leading to the deletion of the addition made under the head of other sources.</description>
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      <description>The tribunal ruled in favor of the assessee, deleting the addition under section 69A of the Income Tax Act, 1961, for unexplained money related to ornaments and jewellery. The tribunal considered ownership, the relevance of the financial year, and the satisfactory explanation provided by the assessee, ultimately leading to the deletion of the addition made under the head of other sources.</description>
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