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    <title>2001 (9) TMI 35 - RAJASTHAN High Court</title>
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    <description>The High Court allowed the appeal, setting aside the Tribunal&#039;s orders and directing reassessment of the return, specifically focusing on the addition of Rs. 6,26,668 due to under-invoicing. The Court emphasized the importance of thorough verification of seized documents, avoiding generalizations in making additions, and addressing fraudulent practices like under-invoicing during income tax assessments.</description>
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