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    <title>2018 (2) TMI 1146 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the assessee, finding that the addition of Rs. 25,20,884/- as income from undisclosed sources could not be justified solely based on third-party evidence without corroborative evidence. The Tribunal set aside the lower authorities&#039; orders and directed the Assessing Officer to delete the addition, emphasizing the necessity of independent corroborative evidence. The decision aligned with previous case law and was pronounced on 13th February 2018.</description>
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      <title>2018 (2) TMI 1146 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=355725</link>
      <description>The Tribunal allowed the appeal of the assessee, finding that the addition of Rs. 25,20,884/- as income from undisclosed sources could not be justified solely based on third-party evidence without corroborative evidence. The Tribunal set aside the lower authorities&#039; orders and directed the Assessing Officer to delete the addition, emphasizing the necessity of independent corroborative evidence. The decision aligned with previous case law and was pronounced on 13th February 2018.</description>
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