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    <title>2013 (5) TMI 326 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling that the sum added by the Assessing Officer was included in the additional income voluntarily declared by the assessee. The Court dismissed the appeal, stating that the disputed amount was already encompassed within the total offer made by the assessee during the survey, affirming the Tribunal&#039;s findings.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling that the sum added by the Assessing Officer was included in the additional income voluntarily declared by the assessee. The Court dismissed the appeal, stating that the disputed amount was already encompassed within the total offer made by the assessee during the survey, affirming the Tribunal&#039;s findings.</description>
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