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    <title>2012 (11) TMI 388 - ITAT COCHIN</title>
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    <description>The Appellate Tribunal dismissed the appeal, ruling against including the amount received from Manju Enterprises as a source for undisclosed investments. The Tribunal remanded the matter back to the assessing officer to establish a link between the deposits made in the bank account of Manju Enterprises and the assessee. Additionally, the Tribunal rejected the claim regarding bank loans as sources for undisclosed investments due to procedural reasons, as the grounds related to these loans should have been raised in an earlier appeal.</description>
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      <title>2012 (11) TMI 388 - ITAT COCHIN</title>
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      <description>The Appellate Tribunal dismissed the appeal, ruling against including the amount received from Manju Enterprises as a source for undisclosed investments. The Tribunal remanded the matter back to the assessing officer to establish a link between the deposits made in the bank account of Manju Enterprises and the assessee. Additionally, the Tribunal rejected the claim regarding bank loans as sources for undisclosed investments due to procedural reasons, as the grounds related to these loans should have been raised in an earlier appeal.</description>
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