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    <title>2013 (12) TMI 608 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the Income Tax Appeal regarding the rejection of an affidavit under Rule 46A and the addition of Rs.2,89,693/- on account of two gold biscuits. The appellant failed to provide adequate evidence to support his claims, and the court found the authorities&#039; findings to be factual, not raising any legal question for consideration.</description>
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      <description>The High Court dismissed the Income Tax Appeal regarding the rejection of an affidavit under Rule 46A and the addition of Rs.2,89,693/- on account of two gold biscuits. The appellant failed to provide adequate evidence to support his claims, and the court found the authorities&#039; findings to be factual, not raising any legal question for consideration.</description>
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