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    <title>2012 (10) TMI 256 - ITAT, AGRA</title>
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    <description>The Tribunal dismissed the departmental appeal and upheld the CIT(A)&#039;s order, limiting the addition on account of excess stock to Rs. 1,68,795 and confirming the addition of Rs. 2,14,000 for excess cash. It emphasized that survey admissions are not conclusive and must be supported by documentary evidence. The assessee&#039;s cross-objection was dismissed as withdrawn.</description>
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      <description>The Tribunal dismissed the departmental appeal and upheld the CIT(A)&#039;s order, limiting the addition on account of excess stock to Rs. 1,68,795 and confirming the addition of Rs. 2,14,000 for excess cash. It emphasized that survey admissions are not conclusive and must be supported by documentary evidence. The assessee&#039;s cross-objection was dismissed as withdrawn.</description>
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