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    <title>2017 (1) TMI 508 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the addition of undisclosed income related to jewellery purchases, emphasizing the need for concrete evidence to support claims. Despite acknowledging the payment for purchased jewellery, the Tribunal highlighted the lack of substantial proof linking the payment to specific jewellery found during the search. The assessee was granted another opportunity to provide necessary details to substantiate the purchase claim, underscoring the importance of evidence in tax assessments.</description>
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      <description>The Tribunal upheld the addition of undisclosed income related to jewellery purchases, emphasizing the need for concrete evidence to support claims. Despite acknowledging the payment for purchased jewellery, the Tribunal highlighted the lack of substantial proof linking the payment to specific jewellery found during the search. The assessee was granted another opportunity to provide necessary details to substantiate the purchase claim, underscoring the importance of evidence in tax assessments.</description>
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