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    <title>2013 (11) TMI 1600 - GUJARAT HIGH COURT</title>
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    <description>The High Court dismissed all appeals, affirming the decisions of the CIT(A) and ITAT to delete the additions made by the Assessing Officer under Section 68 of the Income Tax Act. The Court found that the appellants adequately explained the sources of income and the funds were legitimately routed through the bank accounts, justifying the deletion of the additions.</description>
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      <description>The High Court dismissed all appeals, affirming the decisions of the CIT(A) and ITAT to delete the additions made by the Assessing Officer under Section 68 of the Income Tax Act. The Court found that the appellants adequately explained the sources of income and the funds were legitimately routed through the bank accounts, justifying the deletion of the additions.</description>
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