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    <title>2015 (3) TMI 397 - ITAT PANAJI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, deleting the addition of Rs. 45 lakhs as undisclosed income. The Tribunal found that no incriminating material was discovered during the search to support the addition, rendering it unsustainable. Consequently, the Tribunal did not address the merits of other grounds raised by the Assessee, as the primary issue was resolved in the Assessee&#039;s favor. The appeal was admitted after condoning the delay in filing, and the order was pronounced on 9/12/2014.</description>
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      <link>https://www.taxtmi.com/caselaws?id=257461</link>
      <description>The Tribunal allowed the Assessee&#039;s appeal, deleting the addition of Rs. 45 lakhs as undisclosed income. The Tribunal found that no incriminating material was discovered during the search to support the addition, rendering it unsustainable. Consequently, the Tribunal did not address the merits of other grounds raised by the Assessee, as the primary issue was resolved in the Assessee&#039;s favor. The appeal was admitted after condoning the delay in filing, and the order was pronounced on 9/12/2014.</description>
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