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    <title>2015 (7) TMI 1046 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal due to the lack of evidence supporting the addition of income as bogus LTCG. The Tribunal emphasized the importance of substantiating claims with concrete evidence and found that the appellant did not receive any accommodation entries as claimed by the assessing officer. The decision was based on a thorough examination of the facts and documentation provided by the appellant, leading to the rejection of the AO&#039;s conclusions and upholding the appellant&#039;s position.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal due to the lack of evidence supporting the addition of income as bogus LTCG. The Tribunal emphasized the importance of substantiating claims with concrete evidence and found that the appellant did not receive any accommodation entries as claimed by the assessing officer. The decision was based on a thorough examination of the facts and documentation provided by the appellant, leading to the rejection of the AO&#039;s conclusions and upholding the appellant&#039;s position.</description>
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