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    <title>2016 (3) TMI 446 - ITAT LUCKNOW</title>
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    <description>The ITAT allowed all appeals regarding the addition of expenses for marriage functions and the value of precious items found during search and seizure. The Assessing Officer failed to provide concrete evidence that the expenses were borne by the assessee and not the bride&#039;s side, leading the ITAT to delete the additions. Similarly, the ITAT found the additions for the value of jewellery to be unreasonable and likely gifts, thus deleting them.</description>
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      <description>The ITAT allowed all appeals regarding the addition of expenses for marriage functions and the value of precious items found during search and seizure. The Assessing Officer failed to provide concrete evidence that the expenses were borne by the assessee and not the bride&#039;s side, leading the ITAT to delete the additions. Similarly, the ITAT found the additions for the value of jewellery to be unreasonable and likely gifts, thus deleting them.</description>
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