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    <title>1997 (4) TMI 128 - ITAT NAGPUR</title>
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    <description>The Tribunal ruled in favor of the assessees in cases involving undisclosed income below the taxable limit for various assessment years. The Tribunal emphasized that income below the taxable limit cannot be considered undisclosed income under the Income Tax Act. As a result, the additions made by the Assessing Officer for undisclosed income below the taxable limit and unexplained cash were deleted in all cases.</description>
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      <description>The Tribunal ruled in favor of the assessees in cases involving undisclosed income below the taxable limit for various assessment years. The Tribunal emphasized that income below the taxable limit cannot be considered undisclosed income under the Income Tax Act. As a result, the additions made by the Assessing Officer for undisclosed income below the taxable limit and unexplained cash were deleted in all cases.</description>
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