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    <title>2010 (4) TMI 830 - ITAT, CHENNAI</title>
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    <description>The Tribunal allowed the appeal, deleting additions of Rs. 9,60,025 as excess cash during survey and Rs. 71,000 representing debtors&#039; balances. It emphasized not relying solely on survey statements without supporting evidence and that admissions during surveys should not be the sole basis for additions.</description>
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