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    <title>2013 (12) TMI 1485 - ITAT PUNE</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the additions made by the Revenue, including undisclosed capital, unaccounted deposits, and undisclosed income, due to unreliable seized documents that did not reflect the true financial position. The Tribunal dismissed the Revenue&#039;s appeal and the Assessee&#039;s cross-objection regarding block assessment under section 158BD of the Income Tax Act, 1961, as the Assessee chose not to pursue it.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the additions made by the Revenue, including undisclosed capital, unaccounted deposits, and undisclosed income, due to unreliable seized documents that did not reflect the true financial position. The Tribunal dismissed the Revenue&#039;s appeal and the Assessee&#039;s cross-objection regarding block assessment under section 158BD of the Income Tax Act, 1961, as the Assessee chose not to pursue it.</description>
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      <pubDate>Fri, 13 Dec 2013 00:00:00 +0530</pubDate>
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