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    <title>2017 (7) TMI 368 - DELHI HIGH COURT</title>
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    <description>The Court allowed the applications for delay in re-filing and filing the appeal, condoning the delay. The appeal under section 260A of the Income Tax Act, concerning the deletion of addition made by the Assessing Officer under section 68, was dismissed. The Commissioner of Income Tax (Appeals) and ITAT had deleted the addition, which the Revenue appealed. The Court upheld the decision, finding no substantial question of law in the ITAT&#039;s order. The Court agreed that the addition under Section 68 was unjustified due to lack of evidence showing the documents provided by the Assessee were not genuine.</description>
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    <pubDate>Mon, 03 Jul 2017 00:00:00 +0530</pubDate>
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      <title>2017 (7) TMI 368 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=345256</link>
      <description>The Court allowed the applications for delay in re-filing and filing the appeal, condoning the delay. The appeal under section 260A of the Income Tax Act, concerning the deletion of addition made by the Assessing Officer under section 68, was dismissed. The Commissioner of Income Tax (Appeals) and ITAT had deleted the addition, which the Revenue appealed. The Court upheld the decision, finding no substantial question of law in the ITAT&#039;s order. The Court agreed that the addition under Section 68 was unjustified due to lack of evidence showing the documents provided by the Assessee were not genuine.</description>
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      <pubDate>Mon, 03 Jul 2017 00:00:00 +0530</pubDate>
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