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    <title>2013 (2) TMI 22 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the ITAT decision, dismissing the Revenue&#039;s appeal regarding the addition of undisclosed income for AY 1998-1999. The judgment emphasized the importance of consistent ownership findings and criticized the Revenue for contradictory stances without justification. The decision was based on factual findings, with no substantial legal question raised.</description>
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      <description>The High Court upheld the ITAT decision, dismissing the Revenue&#039;s appeal regarding the addition of undisclosed income for AY 1998-1999. The judgment emphasized the importance of consistent ownership findings and criticized the Revenue for contradictory stances without justification. The decision was based on factual findings, with no substantial legal question raised.</description>
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