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    <title>2010 (2) TMI 120 - DELHI HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal regarding the treatment of amounts as unexplained cash credit by the Assessing Officer. The Tribunal&#039;s factual findings were upheld, emphasizing the genuineness of the transactions involving the sale of shares by the assessee. The evidence presented, including confirmation letters and payment details, supported the legitimacy of the credits, leading to the conclusion that no substantial question of law arose for consideration. The judgment was not reported in the Digest.</description>
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