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    <title>2013 (4) TMI 657 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner&#039;s decision to delete the addition of unexplained cash credit under section 68 of the Income Tax Act. The Tribunal emphasized the importance of thorough investigation and substantiated evidence. The Cross Objection filed by the assessee was dismissed as not pressed.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the Commissioner&#039;s decision to delete the addition of unexplained cash credit under section 68 of the Income Tax Act. The Tribunal emphasized the importance of thorough investigation and substantiated evidence. The Cross Objection filed by the assessee was dismissed as not pressed.</description>
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