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    <title>2018 (2) TMI 1690 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal regarding the deletion of the Rs. 15,00,00,000 addition due to lack of corroborative evidence. It partly allowed the assessee&#039;s appeal by deleting the Rs. 13,33,975 addition based on jewelry valuation differences. However, the Tribunal upheld the Rs. 5,00,000 addition as unexplained cash credit due to insufficient rebuttal evidence from the assessee.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal regarding the deletion of the Rs. 15,00,00,000 addition due to lack of corroborative evidence. It partly allowed the assessee&#039;s appeal by deleting the Rs. 13,33,975 addition based on jewelry valuation differences. However, the Tribunal upheld the Rs. 5,00,000 addition as unexplained cash credit due to insufficient rebuttal evidence from the assessee.</description>
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