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    <title>1982 (3) TMI 188 - ITAT PATNA</title>
    <link>https://www.taxtmi.com/caselaws?id=71075</link>
    <description>The tribunal upheld the AAC&#039;s decision to delete the Rs.23,000 addition as income from other sources. The tribunal found the AAC&#039;s reasoning valid, considering the source of the funds, the assessee&#039;s income, and investments. It was deemed plausible for the wife to save the amount based on the husband&#039;s earnings. The appeal against the AAC&#039;s decision was dismissed, affirming the deletion of the addition.</description>
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    <pubDate>Fri, 19 Mar 1982 00:00:00 +0530</pubDate>
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      <title>1982 (3) TMI 188 - ITAT PATNA</title>
      <link>https://www.taxtmi.com/caselaws?id=71075</link>
      <description>The tribunal upheld the AAC&#039;s decision to delete the Rs.23,000 addition as income from other sources. The tribunal found the AAC&#039;s reasoning valid, considering the source of the funds, the assessee&#039;s income, and investments. It was deemed plausible for the wife to save the amount based on the husband&#039;s earnings. The appeal against the AAC&#039;s decision was dismissed, affirming the deletion of the addition.</description>
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      <pubDate>Fri, 19 Mar 1982 00:00:00 +0530</pubDate>
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