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    <title>2013 (6) TMI 792 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO under section 69B for AY 2007-08 and 2008-09, as the AO failed to provide substantial evidence linking the investments to the assessee. The appeals by the revenue department were dismissed in both cases.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions made by the AO under section 69B for AY 2007-08 and 2008-09, as the AO failed to provide substantial evidence linking the investments to the assessee. The appeals by the revenue department were dismissed in both cases.</description>
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