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    <title>2013 (5) TMI 303 - ITAT KOLKATA</title>
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    <description>The tribunal upheld the legality of a survey conducted on a weekly holiday under section 133A, dismissing the appeal by the assessee. It sustained additions to undisclosed income based on rough notings found during the survey, with partial relief granted by the CIT(A). The tribunal also confirmed the addition on the Hulayti Account and deletion of additions on unexplained investments and cash payments under section 40A(3). Both Revenue and assessee appeals were dismissed, affirming the CIT(A)&#039;s decisions on additions and deletions for Assessment Year 2008-09.</description>
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    <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 303 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=233718</link>
      <description>The tribunal upheld the legality of a survey conducted on a weekly holiday under section 133A, dismissing the appeal by the assessee. It sustained additions to undisclosed income based on rough notings found during the survey, with partial relief granted by the CIT(A). The tribunal also confirmed the addition on the Hulayti Account and deletion of additions on unexplained investments and cash payments under section 40A(3). Both Revenue and assessee appeals were dismissed, affirming the CIT(A)&#039;s decisions on additions and deletions for Assessment Year 2008-09.</description>
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      <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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