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    <title>2014 (1) TMI 1189 - JHARKHAND HIGH COURT</title>
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    <description>The court dismissed the appeal, upholding the orders of the ITAT and CIT (Appeals). It held that the addition of undisclosed income based on loose sheets is subject to proper verification by the Assessing Officer, and Section 34 of the Indian Evidence Act does not preclude such additions if corroborated by other evidence. The court found no merit in the appellant&#039;s arguments and affirmed the remittance of the matter for further investigation and cross-verification.</description>
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      <description>The court dismissed the appeal, upholding the orders of the ITAT and CIT (Appeals). It held that the addition of undisclosed income based on loose sheets is subject to proper verification by the Assessing Officer, and Section 34 of the Indian Evidence Act does not preclude such additions if corroborated by other evidence. The court found no merit in the appellant&#039;s arguments and affirmed the remittance of the matter for further investigation and cross-verification.</description>
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      <pubDate>Thu, 16 Jan 2014 00:00:00 +0530</pubDate>
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