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    <title>2013 (4) TMI 660 - ITAT DELHI</title>
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    <description>The appeals filed by the assessee were allowed, with the ITAT directing that the income and contested additions related to M/s Steelex International should be assessed in the hands of the estate of Shri S.P. Goyal, not the assessee, Mrs. Vandana Goyal. This decision was based on the established finding of benami transactions and the finality of the CIT(A)&#039;s unchallenged conclusions.</description>
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      <description>The appeals filed by the assessee were allowed, with the ITAT directing that the income and contested additions related to M/s Steelex International should be assessed in the hands of the estate of Shri S.P. Goyal, not the assessee, Mrs. Vandana Goyal. This decision was based on the established finding of benami transactions and the finality of the CIT(A)&#039;s unchallenged conclusions.</description>
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