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    <title>2015 (7) TMI 398 - ITAT AHMEDABAD</title>
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    <description>The Revenue contested the deletion of an addition of on-money paid on purchases of two plots, despite the appellant admitting to the payment. The appellant&#039;s denial, lack of evidence linking them to the transactions, and failure to disclose crucial facts led to the deletion of the addition by CIT(A). The tribunal upheld this decision, emphasizing the importance of evidence and proper procedure, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The Revenue contested the deletion of an addition of on-money paid on purchases of two plots, despite the appellant admitting to the payment. The appellant&#039;s denial, lack of evidence linking them to the transactions, and failure to disclose crucial facts led to the deletion of the addition by CIT(A). The tribunal upheld this decision, emphasizing the importance of evidence and proper procedure, ultimately dismissing the Revenue&#039;s appeal.</description>
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