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    <title>2013 (5) TMI 637 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal for A.Y. 2002-03 and partly allowed the appeals for A.Y. 2003-04 and A.Y. 2006-07 for statistical purposes. The Tribunal upheld the Ld. Commissioner of Income Tax (A)&#039;s decisions on the estimation of trading results and additions based on valuation reports, emphasizing the lack of incriminating material. The issues of unexplained investment were remitted back to the Assessing Officer for fresh consideration.</description>
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      <description>The Tribunal dismissed the appeal for A.Y. 2002-03 and partly allowed the appeals for A.Y. 2003-04 and A.Y. 2006-07 for statistical purposes. The Tribunal upheld the Ld. Commissioner of Income Tax (A)&#039;s decisions on the estimation of trading results and additions based on valuation reports, emphasizing the lack of incriminating material. The issues of unexplained investment were remitted back to the Assessing Officer for fresh consideration.</description>
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