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    <title>2014 (4) TMI 1126 - ITAT LUCKNOW</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s authority to enhance the returned income, make ad hoc disallowances, and determine income, dismissing the appeal and stay petition. The Tribunal emphasized the importance of producing evidence to substantiate claims, supporting the CIT(A)&#039;s decisions.</description>
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