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    <title>2009 (3) TMI 501 - PATNA HIGH COURT</title>
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    <description>The court upheld the Tribunal&#039;s decision, ruling that the addition under section 69A was lawful and justified. It found that the conditions for invoking section 69A were satisfied, holding the assessee accountable for the bitumen. The court dismissed the appeal, affirming in favor of the Revenue without costs.</description>
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      <description>The court upheld the Tribunal&#039;s decision, ruling that the addition under section 69A was lawful and justified. It found that the conditions for invoking section 69A were satisfied, holding the assessee accountable for the bitumen. The court dismissed the appeal, affirming in favor of the Revenue without costs.</description>
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