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    <title>2012 (2) TMI 134 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the addition of Rs.11,79,797 by the Assessing Officer for unaccounted sale of diamonds, rejecting the assessee&#039;s contentions. The Tribunal emphasized the confirmed sale of diamonds and dismissed the appeal, refusing to accept the claims of bad debts or business loss and restricting the profit from diamond trading to the calculated amount.</description>
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      <description>The Tribunal upheld the addition of Rs.11,79,797 by the Assessing Officer for unaccounted sale of diamonds, rejecting the assessee&#039;s contentions. The Tribunal emphasized the confirmed sale of diamonds and dismissed the appeal, refusing to accept the claims of bad debts or business loss and restricting the profit from diamond trading to the calculated amount.</description>
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