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    <title>2012 (8) TMI 550 - ITAT, PUNE</title>
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    <description>The Appellate Tribunal dismissed the appellant&#039;s appeals for the assessment years 1995-96, 1996-97, and 1997-98. The appellant&#039;s claims for exemption under section 10(17) for travelling allowance and unexplained cash credits under section 68 of the Act were found untenable due to lack of alignment with the relevant provisions and insufficient evidence. The Tribunal upheld the lower authorities&#039; decisions, leading to the dismissal of all three appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215867</link>
      <description>The Appellate Tribunal dismissed the appellant&#039;s appeals for the assessment years 1995-96, 1996-97, and 1997-98. The appellant&#039;s claims for exemption under section 10(17) for travelling allowance and unexplained cash credits under section 68 of the Act were found untenable due to lack of alignment with the relevant provisions and insufficient evidence. The Tribunal upheld the lower authorities&#039; decisions, leading to the dismissal of all three appeals.</description>
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