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    <title>2017 (4) TMI 612 - MADRAS HIGH COURT</title>
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    <description>The court directed new procedures for serving advance copies in tax appeals to expedite adjudication. Regarding additions made under Section 68 of the Income Tax Act, the Assessee failed to substantiate unexplained credits, leading to dismissal of the appeal. The court upheld lower authorities&#039; findings that the Assessee did not establish the creditworthiness of the sources, resulting in dismissal of the appeal due to lack of substantial legal question.</description>
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      <description>The court directed new procedures for serving advance copies in tax appeals to expedite adjudication. Regarding additions made under Section 68 of the Income Tax Act, the Assessee failed to substantiate unexplained credits, leading to dismissal of the appeal. The court upheld lower authorities&#039; findings that the Assessee did not establish the creditworthiness of the sources, resulting in dismissal of the appeal due to lack of substantial legal question.</description>
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