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    <title>2000 (2) TMI 218 - ITAT RAJKOT</title>
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    <description>The tribunal partially upheld the addition of Rs. 31,31,165 by the Assessing Officer, recalculating the concealed income to be Rs. 27,31,165 after considering credible explanations and evidence. Relief of Rs. 10 lakhs was granted to the assessee, emphasizing the significance of reliable evidence and detailed explanations in determining undisclosed income.</description>
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      <description>The tribunal partially upheld the addition of Rs. 31,31,165 by the Assessing Officer, recalculating the concealed income to be Rs. 27,31,165 after considering credible explanations and evidence. Relief of Rs. 10 lakhs was granted to the assessee, emphasizing the significance of reliable evidence and detailed explanations in determining undisclosed income.</description>
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