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    <title>2014 (5) TMI 1118 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to sustain the addition made by the ITO to the assessee&#039;s income, reject the Ikrarnama for the sale of agricultural land, the statement of the assessee&#039;s father, Solia Ram, and the affidavits filed by supporting parties. The Tribunal found the evidence presented by the assessee to be unreliable, citing inconsistencies and contradictions in the explanations provided. Consequently, the appeal of the assessee was dismissed.</description>
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    <pubDate>Fri, 02 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 1118 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=186237</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to sustain the addition made by the ITO to the assessee&#039;s income, reject the Ikrarnama for the sale of agricultural land, the statement of the assessee&#039;s father, Solia Ram, and the affidavits filed by supporting parties. The Tribunal found the evidence presented by the assessee to be unreliable, citing inconsistencies and contradictions in the explanations provided. Consequently, the appeal of the assessee was dismissed.</description>
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      <pubDate>Fri, 02 May 2014 00:00:00 +0530</pubDate>
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