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    <title>2014 (7) TMI 249 - ITAT DELHI</title>
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    <description>The tribunal partially allowed the appeal for the assessment year 1997-98, deleting the addition for some individuals but upholding it for others under section 68 due to non-compliance with directives. The decision was based on the inability of some parties to provide necessary documents and the failure to establish creditworthiness. The tribunal considered specific directions to re-examine cases and partially allowed the appeal, ultimately sustaining the addition for certain parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249212</link>
      <description>The tribunal partially allowed the appeal for the assessment year 1997-98, deleting the addition for some individuals but upholding it for others under section 68 due to non-compliance with directives. The decision was based on the inability of some parties to provide necessary documents and the failure to establish creditworthiness. The tribunal considered specific directions to re-examine cases and partially allowed the appeal, ultimately sustaining the addition for certain parties.</description>
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