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    <title>2013 (5) TMI 329 - DELHI HIGH COURT</title>
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    <description>The HC set aside the Tribunal&#039;s deletion of additions under s.68, holding the Tribunal failed to consider the AO&#039;s probing efforts, non-responses to summons and admissions by subscriber companies that they provided accommodation entries. The court found documentary proofs relied on by the assessee required scrutiny against those companies&#039; own assessment positions and investigation reports. Substantial questions of law were answered for the revenue and the matter was remitted to the Tribunal for fresh disposal.</description>
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    <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=233744</link>
      <description>The HC set aside the Tribunal&#039;s deletion of additions under s.68, holding the Tribunal failed to consider the AO&#039;s probing efforts, non-responses to summons and admissions by subscriber companies that they provided accommodation entries. The court found documentary proofs relied on by the assessee required scrutiny against those companies&#039; own assessment positions and investigation reports. Substantial questions of law were answered for the revenue and the matter was remitted to the Tribunal for fresh disposal.</description>
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      <pubDate>Thu, 28 Feb 2013 00:00:00 +0530</pubDate>
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