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    <title>2013 (12) TMI 482 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court partly allowed the department&#039;s appeal, setting aside the Tribunal&#039;s decision on the undisclosed investment issue and affirming the deletion of the unexplained cash addition. The Court emphasized the importance of proper examination of facts and material in tax matters and upheld the Tribunal&#039;s decision based on factual verification. The matter was remanded to the Tribunal for a de novo decision within three months.</description>
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      <description>The High Court partly allowed the department&#039;s appeal, setting aside the Tribunal&#039;s decision on the undisclosed investment issue and affirming the deletion of the unexplained cash addition. The Court emphasized the importance of proper examination of facts and material in tax matters and upheld the Tribunal&#039;s decision based on factual verification. The matter was remanded to the Tribunal for a de novo decision within three months.</description>
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