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    <title>2016 (1) TMI 1124 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT (A)&#039;s decisions on all grounds. The Tribunal found that the assessee had provided sufficient evidence to substantiate the share application money, unsecured loans, and investments in fixed assets and plots. The AO&#039;s failure to pursue further inquiries or verify the documents during the remand stage was a significant factor in the Tribunal&#039;s decision.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal, upholding the CIT (A)&#039;s decisions on all grounds. The Tribunal found that the assessee had provided sufficient evidence to substantiate the share application money, unsecured loans, and investments in fixed assets and plots. The AO&#039;s failure to pursue further inquiries or verify the documents during the remand stage was a significant factor in the Tribunal&#039;s decision.</description>
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