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    <title>2012 (11) TMI 51 - ITAT DELHI</title>
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    <description>The ITAT Delhi upheld the CIT(A)&#039;s decision to delete the addition under section 69 of the Income Tax Act, finding no increase in the value of investment and no substantial evidence to counter the explanation provided by the assessee regarding a typographical error. The Revenue&#039;s appeal was dismissed as devoid of merit, affirming the deletion of the addition.</description>
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      <description>The ITAT Delhi upheld the CIT(A)&#039;s decision to delete the addition under section 69 of the Income Tax Act, finding no increase in the value of investment and no substantial evidence to counter the explanation provided by the assessee regarding a typographical error. The Revenue&#039;s appeal was dismissed as devoid of merit, affirming the deletion of the addition.</description>
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